“ANALISIS EFEKTIVITAS DAN EFISIENSI PENGELOLAAN PIUTANG PADA EMERALD HOTEL TIMIKA”. JURNAL ULET (Utility, Earning and Tax), vol. 6, no. 2, Oct. 2022, pp. 90-109, https://ejournal.stiejb.ac.id/index.php/jurnal-ulet/article/view/239.