DIVA, S. .; MURWANINGSARI, E. Analisis Cadangan Kerugian Piutang Usaha Berbasis Expected Credit Loss (ECL) Berdasarkan PSAK 109 pada PT ABC. Arus Jurnal Sosial dan Humaniora, [S. l.], v. 6, n. 2, p. 2536–2547, 2026. DOI: 10.57250/ajsh.v6i2.2959. Disponível em: http://jurnal.ardenjaya.com/index.php/ajsh/article/view/2959. Acesso em: 25 okt. 2026.