Murni, Sri. “Akuntansi Sosial: Suatu Tinjauan Mengenai Pengakuan, Pengukuran Dan Pelaporan Externalities Dalam Laporan Keuangan”. Journal of Accounting and Investment 2, no. 1 (December 16, 2015): 27–44. Accessed September 10, 2025. https://journal.umy.ac.id/index.php/ai/article/view/593.