WONDABIO, L. S.; WIBISONO, A. Audit Implications of IFRS 17 Implementation on Financial Reporting of Social Health Insurance: Evidence from BPJS of Health . Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 14, n. 1, p. 393–406, 2026. DOI: 10.37641/jiakes.v14i1.5021. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/5021. Acesso em: 6 jun. 2026.