ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN PIUTANG PADA EMERALD HOTEL TIMIKA. JURNAL ULET (Utility, Earning and Tax), [S. l.], v. 6, n. 2, p. 90–109, 2022. Disponível em: https://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/239. Acesso em: 27 feb. 2026.