COVER, Front. Front Cover JBA Volume 18 No. 3, 2022. Jurnal Borneo Administrator, [S. l.], v. 18, n. 3, 2022. DOI: 10.24258/jba.v18i3.1244. Disponível em: https://jba.lan.go.id/article/view/1244. Acesso em: 26 jul. 2026.