Bagus Satrio Utomo et al. 2026. A Sectoral Analysis of PSAK 73’s Impact on Financial Reporting and Covenant Compliance: Implications for State-Owned Enterprises on Indonesia’s Strategic Projects. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi. 5, 3 (Feb. 2026), 2324–2331. DOI:https://doi.org/10.56799/ekoma.v5i3.13457.