Hanapi, A. P., and A. Munandar. “ 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, vol. 7, no. 3, Aug. 2026, pp. 383 -94, doi:10.47747/ijbme.v7i3.3518.