Comparative Analysis of the Level of Financial Efficiency in the National Construction Services Industry Before and After the Implementation of PSAK 72 with a Two-Stage Data Envelopment Analysis Approach. West Science Accounting and Finance, [S. l.], v. 2, n. 02, p. 187–195, 2024. DOI: 10.58812/wsaf.v2i02.1011. Disponível em: https://wsj.westsciences.com/index.php/wsaf/article/view/1011. Acesso em: 12 apr. 2025.