ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG. JAT : Journal Of Accounting and Tax , [S. l.], v. 2, n. 1, p. 54–69, 2023. DOI: 10.36563/jat.v2i1.782. Disponível em: https://journal.unita.ac.id/index.php/jat/article/view/782. Acesso em: 9 oct. 2025.