INSTITUTIONAL PRESSURE AND THE IMPLEMENTATION OF INDONESIAN SFAS 109. International Journal of Islamic Business and Economics (IJIBEC), [S. l.], v. 5, n. 2, p. 86–103, 2021. DOI: 10.28918/ijibec.v5i2.3641. Disponível em: https://e-journal.uingusdur.ac.id/Ijibec/article/view/597. Acesso em: 19 jul. 2026.