Clara, Rahma, Rida Ristiyana, and Abdillah Sani. “Comparative Study of PT. Tower Bersama’s Performance Pre-Post PSAK 73 Implementation”. GOVERNORS 4, no. 2 (September 23, 2025): 284–297. Accessed May 4, 2026. https://itscience-indexing.com/jurnal/index.php/governors/article/view/6539.