Hakki, T.W. dan Viorene, V. 2026. Memahami dan Penerapan Standar Akuntansi Baru Pada PSAK 71-74 Di Universitas Horizon. Eastasouth Journal of Positive Community Services. 4, 02 (Jan 2026), 149–157. DOI:https://doi.org/10.58812/ejpcs.v4i02.535.