Zakaria, M. I., Saksono, R. N. A. and Rahayu, N. S. (2026) “Construction of A Model For The Implementation of Other Receivables Management at The Audit Board of the Republic of Indonesia”, Dinasti International Journal of Education Management and Social Science, 7(3), pp. 2901–2907. doi: 10.38035/dijemss.v7i3.6022.