APRILIANI, N. .; HARMAIN, H.; HARAHAP, R. D. Evaluasi Laporan Pertanggung Jawaban pada Kontrak Asuransi Berdasarkan PSAK 108: Studi Kasus PT Allianz Life Indonesia Vision Batu Bara Mdn 138. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, [S. l.], v. 5, n. 2, p. 738–744, 2024. DOI: 10.47467/elmal.v5i2.605. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmal/article/view/605. Acesso em: 4 may. 2026.