Deswara, A. ., and Y. . Hendayana. “Integrating Risk Acceptance Criteria and Collection Process to Reduce Uncollectible Receivables and Its Impact on Revenue Performance: A PLS-SEM Approach in Non-Bank B2B Trade Credit Indonesia ”. International Journal of Business, Management and Economics, vol. 7, no. 3, Aug. 2026, pp. 567 -82, doi:10.47747/ijbme.v7i3.3687.