Izzati, J., Soetardjo, M. ., Irham Fathoni, M. ., & Saputra, A. . (2024). Analyzing the Impact of Indonesian Financial Accounting Standards (IFAS) 71 on Allowance for Impairment Losses. Jurnal Indonesia Sosial Teknologi, 5(7), 3215–3229. https://doi.org/10.59141/jist.v5i7.1194