RAFIKA SARI; YEVI DWITAYANTI. 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, [S. l.], v. 13, n. 3, p. 177–186, 2023. DOI: 10.33369/jakuntansi.13.3.177-186. Disponível em: https://ejournal.unib.ac.id/JurnalAkuntansi/article/view/26634. Acesso em: 20 mei. 2024.