“ANALISIS PIUTANG TAK TERTAGIH BERDASARKAN UMUR PIUTANG PADA PT. AIR MANADO”, GC-JRA, vol. 13, no. 04, Dec. 2018, Accessed: Sep. 12, 2026. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/21151