Sova, Maya, Thorman Lumbanraja, and Muhammad Iqbal Ismail. 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):87-95. https://doi.org/10.38035/gijea.v1i2.42.