Ermawati, Yana, Irwan Adam Labo, Sahrul Pontoh, ⁠Rahmi ⁠Rahmi, and Arlan Tahir. “Costs and Benefits of Mergers and Acquisitions in Improving Company Efficiency and Performance”. Atestasi : Jurnal Ilmiah Akuntansi 8, no. 2 (July 19, 2025): 354–368. Accessed July 27, 2025. https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/1625.