"Analysis of the Implementation of PSAK 71 (Financial Instruments) and its Impact on Banking Allowance for Impairment Losses (CKPN)"

SSRN Electronic Journal 2026 Preprint Open access

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Authors: Sekar Azzahra

DOI: 10.2139/ssrn.6064232

Cited by: 0

Fields of Study & Subjects

Accounting Theory and Financial Reporting Banking stability regulation efficiency Banking Sector Performance and Management