Ismail, M., Nasution, M., & Panggabean, F. (2026). Leasing as a Corporate Financing Strategy from a Management Accounting Perspective: A Literature Review Following the Implementation of PSAK 73 (PSAK 116). Jurnal Akuntansi, Manajemen Dan Bisnis Digital, 5(4), 2049-2060. https://doi.org/10.37676/jambd.v5i4.12686