situmorang, martalina 2023. DAMPAK IMPLEMENTASI IFRS 9 TERHADAP PENILAIAN RESIKO KREDIT (PENDEKATAN EMPIRIS DI SEKTOR PERBANKAN. JURNAL NERACA. 4, 2 (Oct. 2023), 29 -. DOI:https://doi.org/https://doi.org/10.62611/jnr.v4i2.326.