Thalib, M. A., Bau, N. S. R. and Surdana, R. R. (2026) “Reconstructing Loss Accounting through Islamic Spirituality and Local Cultural Values: An Islamic Ethnomethodology Study”, Journal of Accounting Inquiry, 4(2), pp. 108–121. doi: 10.14421/jai.2025.4.2.108-121.