COVER, Front. Front Cover JBA Volume 21 No. 3, 2025. Jurnal Borneo Administrator, [S. l.], v. 21, n. 3, 2025. DOI: 10.24258/jba.v21i3.1910. Disponível em: https://jba.lan.go.id/article/view/1910. Acesso em: 27 may. 2026.