“EVALUASI SISTEM PENGENDALIAN INTERNAL PIUTANG PADA DISTRIBUTOR UNILEVER INDONESIA AREA MANADO”, GC-JRA, vol. 8, no. 4, Dec. 2013, Accessed: Sep. 12, 2026. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/25119