Lidya Paramitha Moha and Siti Nurhalisa Akase (2025) “IMPLEMENTASI POAC (PLANNING, ORGANIZING, ACTUATING, CONTROLLING) DALAM PENGELOLAAN PIUTANG RUMAH SAKIT”, Journal of Innovation Research and Knowledge, 5(2), pp. 2665–2672. doi: 10.53625/jirk.v5i2.11062.