SIMBOLON, Merintan Berliana. PENERAPAN PSAK No. 45 PADA ORGANISASI NON PROFIT (NPO). Jurnal Web Informatika Teknologi, [S. l.], v. 7, n. 2, p. 11–26, 2022. Disponível em: https://ejurnal-wit.ac.id/index.php/J-WIT/article/view/101. Acesso em: 7 oct. 2026.