Reiner Multiwijaya. Penerapan Insolvency Test dengan Metode Cash Flow Test dan The Balance Sheet Test dalam Memutus Kepailitan di Indonesia. as [Internet]. 2025 Jul. 22 [cited 2026 May 11];7(3):238-51. Available from: https://journal-laaroiba.com/ojs/index.php/as/article/view/8442