Rusli, T., Saputra, T. R., & Gunawan, A. S. (2026). Reconstructing Criminal Liability for Workplace Embezzlement: A Critical Analysis of Decision No. 40/Pid.B/2025/PN.Bbu. Al-Risalah Jurnal Ilmu Syariah Dan Hukum, 2920–2937. https://doi.org/10.24252/al-risalah.v26i2.70524