E. Kongres, A. A. Indradewi, and J. D. Widjaja, “Deviation From The Concept of Levering in Sale and Purchase Transactions Through Criminal Charges of Embezzlement and/or Fraud Based on Goods Invoices”, J. Huk. dan Peradil., vol. 15, no. 1, pp. 197–232, Apr. 2026.