Daulay, A., and R. Qadri. “State-Owned Or State-Owed? Evaluating Indonesia’S Divestment Returns From Pt Vale Indonesia Tbk”. JOURNAL OF APPLIED MANAGERIAL ACCOUNTING, Vol. 8, no. 2, Nov. 2024, pp. 320-36, doi:10.30871/jama.v8i2.8491.