Sibarani, Bintang B. “PENERAPAN PSAK 71 PADA PT Bank IBK Indonesia Tbk”. JURNAL BISNIS DAN AKUNTANSI UNSURYA 6, no. 2 (June 30, 2021). Accessed October 23, 2025. https://journal.universitassuryadarma.ac.id/index.php/jbau/article/view/699.