HAMIMAH; HAYATIE, M. N. .; SUWARNO, T. E.; ALFIKRI, R. . Transisi PSAK 24 ke PSAK 219: Potret Implementasi Akuntansi Imbalan Kerja Tenaga Panen. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 2, p. 1335-1347, 2026. DOI: 10.33395/owner.v10i2.3252. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/3252. Acesso em: 4 jun. 2026.