WITJAKSONO, Armanto.
 Perbandingan Perlakuan Akuntansi Kredit Menurut PSAK 55, PSAK 71, dan Basel pada Bank Umum.
<strong>JURNAL ONLINE INSAN AKUNTAN</strong>, [S.l.], v. 3, n. 2, p. 111-120, dec. 2018.
ISSN 2528-0163.
Available at: &lt;<a href="https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1029" target="_new">https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1029</a>&gt;. Date accessed: 12 july 2026.