Khairunnisa, D., Syafitri, Y. and Bustari, A. (2026) “The Impact of Implementing PSAK 72 and PSAK 73 on the Financial Performance of Real Estate Companies ”, Ekasakti Pareso Jurnal Akuntansi, 4(4), pp. 403–413. doi: 10.31933/epja.v4i4.1521.