Mustafa, N., S, M. and Azis, F. (2024) “ANALYSIS OF FINANCIAL ACCOUNTING STANDARD STATEMENT 71 ON PROVISIONING FOR RECEIVABLE LOSSES”, Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY), 6(1), pp. 21–32. doi: 10.15575/aksy.v6i1.31610.