Kartika, Kartika, 		Andriana, Andriana, 		Arif, Alfi, 		Sudarno, Sudarno, AND 		Putra, Hendrawan.
" ANALYSIS OF PSAK 71 IMPLEMENTATION ON ALLOWANCE FOR IMPAIRMENT OF FINANCIAL ASSETS" <em>VALUE: Journal of Business Studies</em> [Online], Volume 1 Number 1 (16 May 2022)