Sova, M. ., Lumbanraja, T. . and Iqbal Ismail, M. (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), pp. 87–95. doi: 10.38035/gijea.v1i2.42.