Rafika Sari and Yevi Dwitayanti 2023. The Analysis of Changes in Implementation to PSAK 71 Post-Covid 2019 on Allowance for Impairment Losses (In BUMN Banking Sector Companies Listed on the IDX). Jurnal Akuntansi. 13, 3 (Oct. 2023), 177–186. DOI:https://doi.org/10.33369/jakuntansi.13.3.177-186.