Kloko DME, Bayunitri BI. Comparison analysis of financial performance telecommunication service which has and has not applied PSAK 73. Intenational. J. financial account. management [Internet]. 2020 Aug. 25 [cited 2025 Aug. 2];2(2):145-57. Available from: https://goodwoodpub.com/index.php/ijfam/article/view/187