situmorang martalina. DAMPAK IMPLEMENTASI IFRS 9 TEERHADAP PENINILAIAN RESIKO KREDIT (PENDEKATAN EMPIRIS DI SEKTOR PERBANNKAN). JURNAL NERACA [Internet]. 26Oct.2023 [cited 2Nov.2026];4(2):7 -. Available from: https://journal.universitasaudi.ac.id/index.php/JNR/article/view/325