SIRAIT, Hana; TOWEULA, Alpindos; SONDAKH, Nixon. Analisis Perlakuan Akuntansi Aset Sewa Bagi Penyewa Berdasarkan PSAK 116 Studi Kasus BPJS Kesehatan Kedeputian. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, [S. l.], v. 5, n. 6, p. 9533–9547, 2026. DOI: 10.56799/ekoma.v5i6.17862. Disponível em: https://al-haramjournal.co.id/EKOMA/article/view/17862. Acesso em: 6 sep. 2026.