ANDRIYANTO ANDRIYANTO; FIYA ZAHROTUNNISA; ENDANG KARTINI PANGGIARTI. Psak 22: Implementasi Akuntansi Kombinasi Bisnis (Studi Kasus Merger Pt Indosat Ooredo Tbk. Dengan Pt Hutchison 3 Indonesia). CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis, [S. l.], v. 4, n. 1, p. 195–204, 2023. DOI: 10.55606/cemerlang.v4i1.2314. Disponível em: https://prin.or.id/index.php/cemerlang/article/view/2314. Acesso em: 28 feb. 2026.