ERNA SUSILAWATY SEBAYANG; HAMONANGAN JUSTINUS GULTOM. 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, [S. l.], v. 7, n. 4, 2025. DOI: 10.24256/kharaj.v7i4.7974. Disponível em: https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/7974. Acesso em: 10 oct. 2025.