Aisyah, Ahmad Abdul Mutalib, and Jumarni. “Analysis of The Impact of Financial Statements Based on PSAK 101 In Maintaining Business Stability”. JIPMOR: Jurnal Ilmu Pendidikan Dan Humaniora, vol. 3, no. 1, Mar. 2025, pp. 15-24, doi:10.36312/jipmor.v3i1.38.