LITERATURE REVIEW: “IMPLEMENTATION OF ALLOWANCE FOR IMPAIRMENT LOSS RESERVES BASED ON PSAK 71 IN FINANCIAL INSTITUTIONS” . Accrual [Internet]. 2024 Apr. 1 [cited 2026 Aug. 15];2(2):60-73. Available from: https://ojs.unnur.ac.id/index.php/accrual/article/view/749