Erna Susilawaty Sebayang and Hamonangan Justinus Gultom 2025. Comparative Analysis of Impairment Loss Allowance Before and After the Implementation of SAK EP and Its Effect on Profit at PT. BPR Duta Paramarta. Al-Kharaj: Journal of Islamic Economic and Business. 7, 4 (Oct. 2025). DOI:https://doi.org/10.24256/kharaj.v7i4.7974.