IZZATI, J.; SOETARDJO, M. .; IRHAM FATHONI, M. .; SAPUTRA, A. . Analyzing the Impact of Indonesian Financial Accounting Standards (IFAS) 71 on Allowance for Impairment Losses. Jurnal Indonesia Sosial Teknologi, [S. l.], v. 5, n. 7, p. 3215–3229, 2024. DOI: 10.59141/jist.v5i7.1194. Disponível em: https://jist.publikasiindonesia.id/index.php/jist/article/view/1194. Acesso em: 25 sep. 2026.