Analisis pengendalian internal piutang dalam mengurangi risiko piutang tak tertagih. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, [S. l.], v. 8, n. 2, 2025. DOI: 10.55904/h80g3280. Disponível em: https://journal.ikopin.ac.id/index.php/fairvalue/article/view/5581. Acesso em: 24 oct. 2026.