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Ulfiyah, Lailatul and Djalaluddin, Ahmad ORCID: https://orcid.org/0000-0001-7062-663X (2024) Analysis of the implementation of interpretation of financial accounting standards (ISAK) 35. Shafin: Sharia Finance and Accounting Journal, 4 (2). pp. 1-12. ISSN 2797-3484