ADDU, A. S.; HARIZ, M. . LITERATURE REVIEW: “IMPLEMENTATION OF ALLOWANCE FOR IMPAIRMENT LOSS RESERVES BASED ON PSAK 71 IN FINANCIAL INSTITUTIONS” . Accounting Research Journal, [S. l.], v. 2, n. 2, p. 60–73, 2024. DOI: 10.56244/accrual.v2i2.749. Disponível em: https://jurnal.unnur.ac.id/index.php/accrual/article/view/749. Acesso em: 26 may. 2026.