Muhammad, M.R.F., Hurriyaturrohman, H. and Rumiasih, N. 2025. Analysis of Financial Performance Before and After the Implementation of PSAK 116 on Lease (Empirical Study on Infrastructure Companies in the Telecommunication Sub-Sector Listed on the IDX). Jurnal HARMONI: Jurnal Akuntansi dan Keuangan. 4, 1 (May 2025), 45–54. DOI:https://doi.org/10.32832/jharmoni.v4i1.21501.