Indrakusuma, J. et al. 2025. Relevansi Insolvency Test dalam Sistem Kepailitan Indonesia: Antara Perlindungan Kreditur dan Kelangsungan Usaha Debitur. Journal of Accounting and Finance Management. 6, 5 (Nov. 2025), 2342–2356. DOI:https://doi.org/10.38035/jafm.v6i5.2630.