Wiraswati, Mitha Otik, et al. “The Preparation of Financial Statements Based on Psak No. 1 Concerning Presentation of Financial Reports At PT DSM Sura-Baya”. IQTISHADequity Jurnal MANAJEMEN, vol. 5, no. 1, June 2023, pp. 50-55, doi:10.51804/iej.v5i1.11892.