Pondaag, J. H. Y., Saerang, D. P. E. and Affandi, D. (2013) “EVALUASI SISTEM PENGENDALIAN INTERNAL PIUTANG PADA DISTRIBUTOR UNILEVER INDONESIA AREA MANADO”, GOING CONCERN : JURNAL RISET AKUNTANSI, 8(4). Available at: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/25119 (Accessed: 14 January 2026).