GUNAWAN, B. Anjak Piutang: Sebuah Alternatif Memperoleh Dana Usaha. Journal of Accounting and Investment, [S. l.], v. 2, n. 2, p. 137–145, 2005. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/622. Acesso em: 4 may. 2025.