PRAYOGA JATI ADITAMA; NURHASTUTY KESUMO WARDHANI. Analisis Persepsi Praktisi Akuntansi terhadap Implementasi PSAK 74 pada Perusahaan Asuransi di Indonesia. El-Mujtama: Jurnal Pengabdian Masyarakat , [S. l.], v. 5, n. 5, p. 905–914, 2025. DOI: 10.47467/elmujtama.v5i5.9441. Disponível em: https://journal-laaroiba.com/ojs/index.php/elmujtama/article/view/9441. Acesso em: 15 apr. 2026.