Wondabio, Ludovicus Sensi, and Aryo Wibisono. 2026. “Audit Implications of IFRS 17 Implementation on Financial Reporting of Social Health Insurance: Evidence from BPJS of Health”. Jurnal Ilmiah Akuntansi Kesatuan 14 (1):393-406. https://doi.org/10.37641/jiakes.v14i1.5021.