KHAIRUNNISA, Divina; SYAFITRI, Yulia; BUSTARI, Andre. The Impact of Implementing PSAK 72 and PSAK 73 on the Financial Performance of Real Estate Companies . Ekasakti Pareso Jurnal Akuntansi, [S. l.], v. 4, n. 4, p. 403–413, 2026. DOI: 10.31933/epja.v4i4.1521. Disponível em: https://www.ejurnal-unespadang.ac.id/EPJA/article/view/1521. Acesso em: 21 oct. 2026.