DHARMA, Dias Adi; FAUZY, Achmad; MEUTIA, Kardinah Indriana; SIREGAR, B. Wishman. PSAK 23 DAN PENERAPANNYA PADA PT JM (PERSERO) TBK. JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi)., [S. l.], v. 6, n. 3, 2020. DOI: 10.35794/jmbi.v6i3.26683. Disponível em: https://ejournal.unsrat.ac.id/v3/index.php/jmbi/article/view/26683. Acesso em: 14 mar. 2026.