Setiawan YR, Junjunan MI. Relevansi Nilai Laba dan Ekuitas di Era Expected Credit Loss: Bukti Empiris Sebelum dan Setelah Implementasi PSAK 71. JADURA [Internet]. 2026 Aug. 22 [cited 2026 Aug. 24];3(2):85-96. Available from: https://journal.icma-nasional.or.id/index.php/JADURA/article/view/227