PERNAMA SARI, Siska; DIAH PUSPA ARUM, Enggar; LESTARI, Wira. Determinasi Cadangan Kerugian Penurunan Nilai (CKPN) Berdasarkan PSAK 71 serta Dampaknya Terhadap Profitabilitas PT. Bank Pembangunan Daerah Jambi. Journal of Accounting and Finance Management, [S. l.], v. 7, n. 2, p. 738–749, 2026. DOI: 10.38035/jafm.v7i2.3444. Disponível em: https://dinastires.org/JAFM/article/view/3444. Acesso em: 26 jun. 2026.