Syawtupan, Elfison Dahsananranca. 2021. “PERANAN PENGENDALIAN INTERNAL PIUTANG USAHA DALAM MEMINIMALKAN KERUGIANPADA PT. FIF POS CURUP”. Jurnal Ilmiah Raflesia Akuntansi 7 (1):27-39. https://doi.org/10.53494/jira.v7i1.83.