situmorang, martalina. “DAMPAK IMPLEMENTASI IFRS 9 TEERHADAP PENINILAIAN RESIKO KREDIT (PENDEKATAN EMPIRIS DI SEKTOR PERBANNKAN)”. JURNAL NERACA, Vol. 4, no. 2, Oct. 2023, pp. 7 -, doi:https://doi.org/10.62611/jnr.v4i2.325.