Hakki, Tandry Whittleliang, dan Viorene Viorene. “Memahami Dan Penerapan Standar Akuntansi Baru Pada PSAK 71-74 Di Universitas Horizon”. Eastasouth Journal of Positive Community Services 4, no. 02 (Januari 31, 2026): 149–157. Diakses Februari 7, 2026. https://ejcs.eastasouth-institute.com/index.php/ejpcs/article/view/535.