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Fransisca Candra Sutrisno and A. Soerjowardhana 2023. The Role Of Account Receivables In Handling Delays In Billing Account (Invoices) At The Aruss Hotel Semarang. The International Conference on Education, Social Sciences and Technology (ICESST). 2, 2 (Aug. 2023), 65–76. DOI:https://doi.org/10.55606/icesst.v2i2.285.