FAUZI, Achmad.
 PERHITUNGAN PSAK 23 (PENDAPATAN OPERASIONAL , NON OPERASIONAL) DAN PELAPORAN KEUANGAN PERUSAHAAN  PADA PT JASA MARGA (PERSERO) TBK.
<strong>Cakrawala Management Business Journal</strong>, [S.l.], v. 1, n. 1, p. 102-118, july 2019.
ISSN 2623-0887.
Available at: &lt;<a href="https://journal.feb.unipa.ac.id/index.php/cmbj/article/view/7" target="_new">https://journal.feb.unipa.ac.id/index.php/cmbj/article/view/7</a>&gt;. Date accessed: 22 feb. 2026.
doi: <a href="https://doi.org/10.30862/cm-bj.v1i1.7">https://doi.org/10.30862/cm-bj.v1i1.7</a>.