EVALUATION OF THE IMPLEMENTATION OF OJK CIRCULAR LETTER NUMBER 16 OF 2021. Proceeding of Accounting, Management, Business and Sustainability, [S. l.], v. 1, p. 103–114, 2023. Disponível em: https://proceedings.dokicti.org/index.php/iaisumsel/article/view/112. Acesso em: 17 aug. 2025.