Wigiyanti, Wigiyanti, and Ashar Basyir. “Dampak Penerapan PSAK 72 Terhadap Kinerja Keuangan Pada Perusahaan Property Dan Real Estate”. El-kahfi | Journal of Islamic Economics 5, no. 01 (March 31, 2024): 133-143. Accessed July 6, 2025. https://ejournal.mannawasalwa.ac.id/index.php/elkahfi/article/view/245.