MERY OKTAVIYANA; FITRI NURAINI. PENERAPAN PENURUNAN NILAI ASET TETAP BERDASARKAN PSAK 48 . Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan, [S. l.], v. 2, n. 4, p. 1104–1113, 2025. DOI: 10.70248/jakpt.v2i4.2202. Disponível em: https://journal.ppmi.web.id/index.php/jakpg/article/view/2202. Acesso em: 28 oct. 2025.