WIBISONO, A.; WONDABIO, L. S. . Analysis of the Implementation of Financial Accounting Standards Statement (PSAK) 117 Concerning Insurance Contracts for Social Security Funds Managed by Badan Penyelenggara Jaminan Sosial (BPJS) Kesehatan. Eduvest - Journal of Universal Studies, [S. l.], v. 6, n. 4, p. 4469–4482, 2026. DOI: 10.59188/eduvest.v6i4.52596. Disponível em: https://eduvest.greenvest.co.id/index.php/edv/article/view/52596. Acesso em: 16 apr. 2026.