Persepsi Akuntan Terhadap Tingkat Kesulitan Implementasi PSAK 72 Dan PSAK 73 Di Perusahaan Menengah. Jurnal Intelek Dan Cendikiawan Nusantara, [S. l.], v. 2, n. 3, p. 13299–13314, 2025. Disponível em: https://jicnusantara.com/index.php/jicn/article/view/4329. Acesso em: 23 jul. 2026.