SAPUTRA, M. Z. K.; NUFUS, N. I. F.; ROSIA, R.; BALDEH, A. How Can Accounting Conservatism be Implemented? (Study of Infrastructure Sector Companies Listed on ISSI). Islamic Accounting Journal, [S. l.], v. 6, n. 1, p. 24–42, 2026. DOI: 10.18326/iaj.v6i1.24-42. Disponível em: https://ejournal.uinsalatiga.ac.id/index.php/iaj/article/view/6211. Acesso em: 6 oct. 2026.