Rusli, Tami, et al. “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, Sept. 2026, pp. 2920-37, doi:10.24252/al-risalah.v26i2.70524.