Mustafa, N. et al. 2024. ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES. Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY). 6, 1 (Jan. 2024), 21–32. DOI:https://doi.org/10.15575/aksy.v6i1.31610.