Fredrik Bastian Kawani, Novi Maryam Lempao, and Feliks Arfid Guampe. “Bridging Psak 69 And Smallholder Plantation Accounting: Fair Value Constraints And Simplified Reporting”. International Journal of Economics, Management and Accounting 3, no. 2 (June 11, 2026): 46–58. Accessed September 30, 2026. https://international.areai.or.id/index.php/IJEMA/article/view/1237.