Khairunnisa, D. et al. 2026. The Impact of Implementing PSAK 72 and PSAK 73 on the Financial Performance of Real Estate Companies . Ekasakti Pareso Jurnal Akuntansi. 4, 4 (Oct. 2026), 403–413. DOI:https://doi.org/10.31933/epja.v4i4.1521.