Juana Dewi Maharani, Desy Sarina Br Barutu, Dinda Rinata, M. Irvan Ayang Daharo, Naina Yulia Hafni, and Meigia Nidya Sari, “Literature Review: Implementation of PSAK 22 Business Combination Accounting on Financial Performance of Companies in Indonesia”, IJERFA, vol. 3, no. 2, Jan. 2025.