?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adissertation&rft.au=Idris%2C+Ivany&rft.aulast=Idris&rft.aufirst=Ivany&rft.title=Prosedur+Audit+Piutang+Usaha+Pada+Pt+Abc+Oleh+Kantor+Akuntan+Publik+Heliantono+Dan+Rekan&rft.inst=Universitas+Muhammadiyah+Prof.+DR.+HAMKA&rft.date=25+July+2020&rft.degree=Diploma