RAHAYU, Rahayu; HERAWATY, Netty; LUTFI, Lutfi; ALBETRIS, Albetris; LUTHFI, Musthafa. 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, [S. l.], v. 4, n. 1, p. 49–60, 2026. DOI: 10.38035/gijea.v4i1.782. Disponível em: https://research.e-greenation.org/GIJEA/article/view/782. Acesso em: 13 may. 2026.