@phdthesis{repository21601,
            year = {2021},
          school = {Universitas Muhammadiyah Prof. DR. HAMKA},
           title = {Prosedur audit substantive test account Receivable pada pt jonan oleh kantor akuntan Publik mohammad yudithama al-kautsar},
             url = {http://repository.uhamka.ac.id/id/eprint/21601/},
          author = {Aida, Fitra Nur}
}