Sinambela, T., E. Herwiyanti, A. Praptapa, and P. Lestari. “Corporate Governance in SMEs: Substitution or Symbolism? Evidence from Indonesia’s Acceleration Board”. Strata Business Review, vol. 4, no. 1, May 2026, pp. 17-35, doi:10.59631/sbr.v4i1.505.