Nirmasari, Dian, Yustika Nur, Amrizal Salida, and Gazali Amin. 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):1566-78. https://doi.org/10.37531/amar.v5i2.3394.