Analisis Penyusunan Anggaran Piutang Berbasis  Risiko Pada Instansi Pemerintah Daerah Pasca Pandemi. Proceedings Law, Accounting, Business, Economics and Language, [S. l.], v. 2, n. 1, p. 274–281, 2025. DOI: 10.47701/label.v2i1.5276. Disponível em: https://ojs.udb.ac.id/label/article/view/5276. Acesso em: 30 may. 2026.