AZHAR, Muh.; ANTONG; USMAN, Halim. Implikasi Komparatif Penerapan PSAK 239 dan PSAK 109 terhadap Penyajian Intrumen Keuangan Emiten BEI. Ratio : Reviu Akuntansi Kontemporer Indonesia, [S. l.], v. 7, n. 1, p. 1–16, 2026. DOI: 10.30595/ratio.v7i1.28601. Disponível em: http://jurnalnasional.ump.ac.id/index.php/REVIU/article/view/28601. Acesso em: 6 jul. 2026.