Sugiharto, Toto. “General Insurance Subsector Financial Performance in 2020 2021: Does the Covid-19 Pandemic Matter? ”. Ilomata International Journal of Tax and Accounting 2, no. 3 (July 30, 2021): 184–193. Accessed March 5, 2026. https://ilomata.org/index.php/ijtc/article/view/268.