ANALISIS PENGELOLAAN PIUTANG USAHA PADA HOTEL SERAYU. JURNAL ULET (Utility, Earning and Tax), [S. l.], v. 8, n. 1, p. 40–53, 2024. Disponível em: http://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/477. Acesso em: 3 dec. 2025.