Ahmad AH, Syarvina W, Nasution YSJ. Analysis of the Implementation of Fixed Asset Accounting Based on Financial Accounting Standards Statement PSAK 216 at PT Perkebunan Nusantara (PTPN) IV . JASa [Internet]. 2026 Apr. 30 [cited 2026 Apr. 30];10(1):178-85. Available from: https://journalfeb.unla.ac.id/index.php/jasa/article/view/3024