M. . Sova, T. . Lumbanraja, and M. Iqbal Ismail, “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)”, GIJEA, vol. 1, no. 2, pp. 87–95, Jul. 2023.