PERMANA, Kemas Welly Angga.
 Analisis Sistem Pengendalian Intern Penjualan Kredit Untuk Memaksimalkan Target Pencairan Piutang Pada PT. Bintang Mulia Jaya.
<strong>Jurnal Ilmiah Akuntansi Rahmaniyah</strong>, [S.l.], v. 4, n. 1, p. 1 - 19, feb. 2021.
ISSN 2620-6110.
Available at: &lt;<a href="https://jurnal.irs.ac.id/index.php/ak/article/view/157" target="_new">https://jurnal.irs.ac.id/index.php/ak/article/view/157</a>&gt;. Date accessed: 14 aug. 2026.
doi: <a href="https://doi.org/10.51877/jiar.v4i1.157">https://doi.org/10.51877/jiar.v4i1.157</a>.