“ANALISIS PENERAPAN PMK NOMOR 31/PMK.07/2005 TENTANG TATA CARA PENGAJUAN USUL, PENELITIAN, DAN PENETAPAN PENGHAPUSAN PIUTANG DI RSUP PROF Dr. R. D. KANDOU MANADO”, GC-JRA, vol. 12, no. 01, Sep. 2017, Accessed: Oct. 06, 2026. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/17262