Panggabean, Rosinta Ria. “Isu Penyatuan Akuntansi Atas Aset Tak Berwujud”. Binus Business Review 4, no. 2 (November 29, 2013): 821–833. Accessed April 28, 2025. https://journal.binus.ac.id/index.php/BBR/article/view/1398.