SIMORANGKIR, P. IMPLEMENTASI PSAK 16 PADA ENTITAS PERBANKAN BUMN. EQUITY: JURNAL EKONOMI, MANAJEMEN, AKUNTANSI, [S. l.], v. 20, n. 1, p. 83–96, 2017. DOI: 10.34209/equ.v20i1.489. Disponível em: https://ejournal.upnvj.ac.id/equity/article/view/489. Acesso em: 25 sep. 2026.