PUPUNG HERU; SITI SABRIA LAMUSA; GUSMIARNI. Analisis Praktik Restatement Berdasarkan PSAK 208 pada Laporan Keuangan Perusahaan Publik . Jurnal Sosial Teknologi, [S. l.], v. 5, n. 7, p. 2960–2969, 2025. DOI: 10.59188/jurnalsostech.v5i7.32274. Disponível em: https://sostech.greenvest.co.id/index.php/sostech/article/view/32274. Acesso em: 16 feb. 2026.