Rahayu, R., Herawaty, N., Lutfi, L., Albetris, A., & Luthfi, M. (2026). Evaluation of the Impact of PSAK 71 Implementation on the Financial Performance of Regional Development Banks: A Comparative Study Before and After the Adoption of the Standard. Greenation International Journal of Economics and Accounting, 4(1), 49–60. https://doi.org/10.38035/gijea.v4i1.782