@phdthesis{repository22460,
           title = {Prosedur Audit Utang Usaha pada PT. XYZ oleh KAP Bams},
          school = {Universitas Muhammadiyah Prof. DR. HAMKA},
            year = {2021},
             url = {http://repository.uhamka.ac.id/id/eprint/22460/},
          author = {Oktaviani Fadhillah, Bella}
}