THE EFFECT OF PSAK 71 COMPARED TO PSAK 55 ON NET PROFIT, CAR, AND LDR IN BANKING COMPANIES IN INDONESIA. j. akunt. [Internet]. 2025 Oct. 31 [cited 2025 Nov. 3];19(2):190-211. Available from: https://ejournal.atmajaya.ac.id/index.php/JARA/article/view/5219