Winda Utami Br Siburian, Rahelsa Octaviana, Auna Syafitri, Sri Miranty Siregar, Abel Desiyanti Manik, Meigia Nidya Sari. Study Literature Review Implementation of PSAK 22 Challenges and Opportunities for Indonesian Companies. IJERFA [Internet]. 2025 Jan. 18 [cited 2026 Apr. 21];3(2). Available from: https://backupijerfa.afdifaljournal.com/index.php/ijerfa/article/view/284