Maulidha VE, Kusumah RWR. A Study of the Impact of PSAK 71 Implementation on Financial Performance and Capital Adequacy Ratio. WIGA [Internet]. 2023 Mar. 1 [cited 2025 Aug. 24];13(1):74-83. Available from: http://ejournal.itbwigalumajang.ac.id/index.php/wiga/article/view/971