ARNIANTI; SUWEDY; NUR RIZKIANTI SURYANTO; MUHAMMAD BASHRI BAS. Human Capital Constrains in the implemetation of Pesantren Accounting Guidelines (PAP): Evidence from a modern Pesantren Al-Istiqamah Ngata Baru in Central Sulawesi. Jurnal Sinar Manajemen, [S. l.], v. 12, n. 2, p. 141–147, 2025. DOI: 10.56338/jsm.v12i2.8676. Disponível em: https://jurnal.unismuhpalu.ac.id/index.php/JSM/article/view/8676. Acesso em: 21 sep. 2026.