BAGUS SATRIO UTOMO; HERRY RESPATI KUSUMA; NOVITA TRIYATUN; INCE AHMAD ZARQAN. 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, [S. l.], v. 5, n. 3, p. 2324–2331, 2026. DOI: 10.56799/ekoma.v5i3.13457. Disponível em: https://al-haramjournal.co.id/EKOMA/article/view/13457. Acesso em: 12 aug. 2026.