BRIDGING THE FINANCING GAP IN ENERGY DOWNSTREAMING: EVIDENCE FROM INDONESIA'S SUSTAINABILITY AND GOVERNANCE FRAMEWORK. - Subandi, Hendi; Puspita, Ayu Fury; Nurmasari, Nuraini Desty; Jazuli, A. Muhamad; Alam, Muhammad Dimar; Habsari, Hanugrah Titi; Nabella, Rihana Sofie; Munir, Misbakhul (Jurnal Reviu Akuntansi dan Keuangan (JRAK), 2026)