COVER, Front. Front Cover JBA Volume 20 No. 1, 2024. Jurnal Borneo Administrator, [S. l.], v. 20, n. 1, 2024. DOI: 10.24258/jba.v20i1.1546. Disponível em: https://jba.lan.go.id/article/view/1546. Acesso em: 27 may. 2026.