Winata, Bagas Anggi, Zuhrinal M Nawawi, and Yenni Samri Juliati Nasution. “Quantitative Factor Analysis of Fixed Asset Impairment: A Multi-Case Study of State-Owned Enterprises in the Pharmaceutical and Construction Sectors”. Journal of Applied Business Administration 10, no. 1 (April 28, 2026): 185–198. Accessed September 12, 2026. https://jurnal.polibatam.ac.id/index.php/JABA/article/view/11301.