HANAPI, A. P.; MUNANDAR, A. Sensemaking and Institutional Pressure in Digital Financial Reporting: A Phenomenological Study of the Use of SIPD-RI at the Regional Financial and Asset Management Agency (BPKAD) of Bekasi City. International Journal of Business, Management and Economics, [S. l.], v. 7, n. 3, p. 383 - 394, 2026. DOI: 10.47747/ijbme.v7i3.3518. Disponível em: https://journal.jis-institute.org/index.php/ijbmer/article/view/3518. Acesso em: 8 oct. 2026.