Sova, M. et al. 2023. Analysis of The Implementation of PSAK No. 71 on Impairment Loss Reserves: A Case Study of State-Owned Pharmaceutical Companies Listed on The Indonesia Stock Exchange (BEI). Greenation International Journal of Economics and Accounting. 1, 2 (Jul. 2023), 87–95. DOI:https://doi.org/10.38035/gijea.v1i2.42.