COVER, Front. Front Cover JBA Volume 19 No. 2, 2023. Jurnal Borneo Administrator, [S. l.], v. 19, n. 2, 2023. DOI: 10.24258/jba.v19i2.1435. Disponível em: https://jba.lan.go.id/article/view/1435. Acesso em: 13 aug. 2026.