NABILAH, Y.; RAHAYU, D. Comparative Study of Receivable Provisions and Profit Quality under PSAK 71: Studi Perbandingan Cadangan Piutang dan Kualitas Laba Berdasarkan PSAK 71. Indonesian Journal of Innovation Studies, [S. l.], v. 26, n. 2, p. 10.21070/ijins.v26i2.1816, 2025. DOI: 10.21070/ijins.v26i2.1816. Disponível em: https://ijins.umsida.ac.id/index.php/ijins/article/view/1816. Acesso em: 5 dec. 2025.