Rusli Siri, Rahmi, Misbahuddin, Anwar Enre, Andi Faisal Syam and Muh. Azri Hamka (2026) “Perceived Transaction Costs of Hijri Calendar Fragmentation: Qualitative Evidence from Indonesian Business Actors and Consumers”, Journal of Economics, Entrepreneurship, Management Business and Accounting, 4(5), pp. 2356–2375. doi: 10.61255/jeemba.v4i5.1699.