“EFEKTIVITAS PENGELOLAAN PIUTANG DAGANG CV MAKMUR SEJAHTERA”. JURNAL ULET (Utility, Earning and Tax) 4, no. 1 (September 6, 2020): 44–51. Accessed May 6, 2026. https://www.ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/98.