Soekirman, A., Yuliantini, Y., Susanto, P. C., Saribanon, E., Octaviani, R. D., & Chairuddin, I. (2026). Determination of Net Income of Shipping Companies: Analysis of Fuel Costs, Shipping Rates, and Shipping Routes mediated by Shipping Insurance. Greenation International Journal of Economics and Accounting, 4(1), 124–139. https://doi.org/10.38035/gijea.v4i1.800