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Trivena Oktariani, Adam Zakaria and Choirul Anwar 2025. Analysis of the Effectiveness of Internal Control Systems for Receivables to Minimize Uncollectible Receivables at Pt. Abx. Indonesian Journal of Business Analytics . 5, 3 (Jun. 2025), 2415–2165. DOI:https://doi.org/10.55927/ijba.v5i3.14764.