Harefa, Beniharmoni, and Siswanto Siswanto. 2026. “Konstruksi Hukum Kerugian Keuangan Negara Dan Penerapan Business Judgment Rule Dalam Undang-Undang Nomor 16 Tahun 2025: Legal Construction of State Financial Loss and the Implementation of the Business Judgment Rule in Act Number 16 of 2025”. Dialogia Iuridica 18 (1):001-027. https://doi.org/10.28932/di.v18i1.13869.