Rahmanisa, R., Dewi Ungkari, M. and Kartiko, E. (2025) “An Analysis of the Factors Influencing Non-Performing Loans at Perumda BPR Garut”, International Journal of Economics, Management and Accounting (IJEMA), 3(4), pp. 356–365. doi: 10.47353/ijema.v3i4.344.