Rizkia, Aisyah, et al. “ANALYSIS OF RECEIVABLES MANAGEMENT ON THE EFFECTIVENESS OF CASH FLOWS AT PORTS TANJUNG PRIOK BRANCH PANJANG”. Jurnal Kompetitif Bisnis, vol. 1, no. 2, July 2023, p. 10, https://jkb.fisip.unila.ac.id/index.php/jkb/article/view/323.