UMAM, Khaerul; PRATAMA, Angga Eka. Dampak Sistem Pengendalian Internal Terhadap Penagihan Piutang Di Kota Bandung. Publica: Jurnal Pemikiran Administrasi Negara, [S. l.], v. 10, n. 2, p. 65–72, 2018. DOI: 10.15575/jpan.v10i2.7626. Disponível em: https://journal.uinsgd.ac.id/index.php/publica/article/view/7626. Acesso em: 11 sep. 2026.