Faishol, Adib, and Yananto Mihadi Putra. “Study on the Implementation of Service Concession Assets in Infrastructure Projects in Indonesia Based on PSAP 16”. Business, Management & Accounting Journal (BISMA), vol. 1, no. 3, Nov. 2024, pp. 189-03, https://doi.org/10.70550/bisma.v1i3.70.