BA’AKA, E. B.; TANDIPAYUNG, D.; RORENG, P. P.; MONGAN, F. Analisis Peran Sistem Pengendalian Internal dalam Meminimalkan Piutang Tak Tertagih: Studi Kasus pada PT Wijaya Karya Beton, Tbk. RIGGS: Journal of Artificial Intelligence and Digital Business, [S. l.], v. 4, n. 4, p. 4333–4340, 2025. DOI: 10.31004/riggs.v4i4.4238. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/4238. Acesso em: 31 jan. 2026.