“PSAK 34: Bagaimana Akuntansi Untuk Pendapatan Kontrak Jasa Konsultan Teknik Dan Manajemen? (Kasus Pada PT. Virama Karya (Persero) Cabang Kalimantan): PSAK 34: How Does the Accounting for Engineering and Management Consultant Services Contracts Revenue?”. Small Business Accounting Management and Entrepreneurship Review 4, no. 1 (February 28, 2024): 1–16. Accessed October 23, 2026. https://dhsjournal.id/index.php/SBAMER/article/view/131.