Putri, A. and Surifah, S. 2025. Changes in Impairment Loss Allowances on Receivables Under PSAK 71: Perubahan Cadangan Kerugian Penurunan Nilai Piutang Berdasarkan PSAK 71. Academia Open. 10, 1 (Jun. 2025), 10.21070/acopen.10.2025.11306. DOI:https://doi.org/10.21070/acopen.10.2025.11306.