Yunianto, Eko, and Wisnu Mawardi. “Covid-19 Credit Restructuring, Financial Risk and Operational Efficiency As Determinants of Rural Bank Profitability: Evidence from Solo Raya”. Journal of Accounting and Finance Management, vol. 7, no. 2, June 2026, pp. 750-62, doi:10.38035/jafm.v7i2.3438.