Zaki F, Sudrajat S. The Analysis of the Effect Allowance for Impairment Losses And Profitability on Bank Capital After the Adoption of PSAK 71. IJEDR [Internet]. 2023Nov.28 [cited 2025Jul.17];4(3):1467-79. Available from: https://journal.yrpipku.com/index.php/ijedr/article/view/3356