SETIAWAN, Y. R.; JUNJUNAN, M. I. Relevansi Nilai Laba dan Ekuitas di Era Expected Credit Loss: Bukti Empiris Sebelum dan Setelah Implementasi PSAK 71. Jurnal Akuntansi Edukasi Nusantara , [S. l.], v. 3, n. 2, p. 85–96, 2026. DOI: 10.61754/jadura.v3i2.227. Disponível em: https://journal.icma-nasional.or.id/index.php/JADURA/article/view/227. Acesso em: 24 aug. 2026.