SIBARANI, B. B. PENERAPAN PSAK 71 PADA PT Bank IBK Indonesia Tbk. JURNAL BISNIS DAN AKUNTANSI UNSURYA, [S. l.], v. 6, n. 2, 2021. DOI: 10.35968/jbau.v6i2.699. Disponível em: https://journal.universitassuryadarma.ac.id/index.php/jbau/article/view/699. Acesso em: 23 oct. 2025.