AL HIKAM, Irfan Lutfi; NAWANGSA, Ajeng Tita. Analisis Dampak Penerapan PSAK 73 Terhadap Laporan Keuangan; Studi Kasus Pada Perusahaan Ritel Di Indonesia. Jimmi: Jurnal Ilmiah Mahasiswa Multidisiplin, [S. l.], v. 3, n. 1, p. 131–145, 2026. DOI: 10.71153/jimmi.v3i1.448. Disponível em: https://jurnal.fanshurinstitute.org/index.php/jimmi/article/view/448.. Acesso em: 25 feb. 2026.