A. Wibowo, M. Khadafi, R. Aswin, K. F. Afgani, and R. Purbayati, “Selective CAPEX-to-OPEX Transformation in Electricity Infrastructure Asset Management: Financial Trade-offs and Governance Implications for PT PLN (Persero)”, JIMS, vol. 4, no. 1, pp. 137–158, Sep. 2026.