Rafika Sari, and 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, vol. 13, no. 3, Oct. 2023, pp. 177-86, doi:10.33369/jakuntansi.13.3.177-186.