ANWAR, M. F.; INDAH, D. P.; MUHSIN, M. Analysis of the Implementation of PSAK 73 on Finance Leases on Financial Performance. Jurnal Ilmiah Manajemen Kesatuan, [S. l.], v. 12, n. 5, p. 1747–1756, 2024. Disponível em: https://jurnal.ibik.ac.id/index.php/jimkes/article/view/2777. Acesso em: 20 jun. 2026.