Diva S, Murwaningsari E. Analisis Cadangan Kerugian Piutang Usaha Berbasis Expected Credit Loss (ECL) Berdasarkan PSAK 109 pada PT ABC. AJSH [Internet]. 2026 Aug. 24 [cited 2026 Oct. 25];6(2):2536-47. Available from: http://jurnal.ardenjaya.com/index.php/ajsh/article/view/2959