“TINJAUAN HUKUM KEBIJAKAN PENGHAPUSAN TAGIHAN PIUTANG MACET PADA UMKM DI INDONESIA”. SOSCIED 8, no. 1 (June 15, 2025): 177–187. Accessed June 2, 2026. https://jurnal.poltekstpaul.ac.id/index.php/jsoscied/article/view/916.