DELFIA, Elene; 						WONDABIO, Ludovicus Sensi.
 Accounting Gap Analysis and the Impact of PSAK 117 on the Financial Statements of PT Asuransi Jiwa XYZ.
<strong>E-Jurnal Akuntansi</strong>, [S.l.], v. 35, n. 3, jan. 2025.
ISSN 2302-8556.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/akuntansi/article/view/122355" target="_new">https://ojs.unud.ac.id/index.php/akuntansi/article/view/122355</a>&gt;. Date accessed: 15 oct. 2025.
doi: <a href="https://doi.org/10.24843/EJA.2025.v35.i03.p12">https://doi.org/10.24843/EJA.2025.v35.i03.p12</a>.