Muhammad Rizal, Yessica Amelia, and Sarah Fitriyani. “Tinjauan Studi: Efektivitas Model Expected Credit Loss (ECL) IFRS 9 Dalam Mengatasi Procyclicality Dan Mendukung Stabilitas Keuangan”. Jurnal Bisnis Inovatif dan Digital 1, no. 1 (January 31, 2024): 01–10. Accessed March 10, 2025. https://ejournal.arimbi.or.id/index.php/JUBID/article/view/420.