TP, M.N.A. and Budi Y, H. 2025. Analysis of The Presentation of The Account of Unearned Revenue From Land Services in The Financial Statements of The Ministry of Agrarian and Spatial Planning/National Land Agency in 2022 and 2023. JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal). 9, 2 (Feb. 2025), 86-97. DOI:https://doi.org/10.22437/jaku.v9i2.39899.