MUSLIMIN, DAWAMI BUCHORI, and SITI RESTI AISYAH. “ANALISIS PENERAPAN AKUNTANSI ASET TETAP BERDASARKAN PSAK NOMOR 16 PADA BPJS KETENAGAKERJAAN CABANG BERAU”. ACCOUNTIA JOURNAL (Accounting Trusted, Inspiring, Authentic Journal) 5, no. 02 (November 20, 2021): 89–100. Accessed June 19, 2026. https://jurnal-umberau.com/index.php/accountia/article/view/599.