Fatmasari, N. A., Warsono, H., Kismartini, K., & Priyadi, B. P. (2026). Geographic Barriers and Extreme Poverty: Micro-Spatial Evidence from the Riau Islands Province. Jurnal Ilmiah Akuntansi Kesatuan, 14(2), 599–614. https://doi.org/10.37641/jiakes.v14i2.5107