Nirmasari, D. et al. 2025. When the Sea is Uncertain: Why Are Fishermen Reluctant to Start Businesses on Lowita Beach, While Non-Coastal Communities Benefit from It?. Amkop Management Accounting Review (AMAR). 5, 2 (Dec. 2025), 1566–1578. DOI:https://doi.org/10.37531/amar.v5i2.3394.