Tingkat Kesehatan Bank Sebelum dan Sesudah Implementasi PSAK 71. Coopetition : Jurnal Ilmiah Manajemen , [S. l.], v. 14, n. 3, p. 607–618, 2023. DOI: 10.32670/coopetition.v14i3.3797. Disponível em: https://journal.ikopin.ac.id/index.php/coopetition/article/view/3797. Acesso em: 24 oct. 2026.