Nursanty, I. A., Nururly, S., Handajani, L., Jalaludin, J., & Jannah, M. H. (2026). Reconstructing Accounting Ethics Through Spiritual Values: A Qualitative Study toward Sustainable Financial Reporting. Advanced Qualitative Research , 4(2), 109–128. https://doi.org/10.31098/aqr.v4i2.4673