Fredrik Bastian Kawani, Novi Maryam Lempao, Feliks Arfid Guampe. Bridging Psak 69 And Smallholder Plantation Accounting: Fair Value Constraints And Simplified Reporting. IJEMA [Internet]. 2026 Jun. 11 [cited 2026 Sep. 30];3(2):46-58. Available from: https://international.areai.or.id/index.php/IJEMA/article/view/1237