Muhammad Ariq Widyawan Brata, Reza Pahlevi Hasibuan, and Rezky Pratama Sembiring. “Implementasi Pengukuran Nilai Wajar Pada Pelaporan Keuangan Di Indonesia”. ULIL ALBAB : Jurnal Ilmiah Multidisiplin 2, no. 7 (June 16, 2023): 3223–3229. Accessed August 6, 2026. https://al-haramjournal.co.id/JIM/article/view/1905.