AHMAD, Alya Hamdini; SYARVINA, Wahyu; NASUTION, Yenni Samri Juliati. Analysis of the Implementation of Fixed Asset Accounting Based on Financial Accounting Standards Statement PSAK 216 at PT Perkebunan Nusantara (PTPN) IV . JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi), [S. l.], v. 10, n. 1, p. 178–185, 2026. DOI: 10.36555/jasa.v10i1.3024. Disponível em: https://journalfeb.unla.ac.id/index.php/jasa/article/view/3024. Acesso em: 30 apr. 2026.