Oktaviani. M, M. .; Kurniawan, . I. G. A. .; Budiana, I. N. .; Mahadewi, K. J. . Implementation of Teachers’ Professional Allowance (TPG) Credit: A Case Study of Non-Performing Loans at PT BPR Aruna Nirmaladuta Gianyar. IJBLE 2025, 6, 1422 - 1429.