Soekirman, Atong, Yuliantini Yuliantini, Primadi Candra Susanto, Euis Saribanon, Reni Dian Octaviani, and Irwan Chairuddin. “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, no. 1 (April 26, 2026): 124–139. Accessed May 13, 2026. https://research.e-greenation.org/GIJEA/article/view/800.