Rachma Novianti, Dinda, and Nyimas Wardatul Afiqoh. “Effectiveness of Internal Control Systems Over Cash Receipts and Disbursements Procedures at PT. Kumon Indonesia”. Indonesian Vocational Research Journal, vol. 4, no. 2, June 2025, pp. 43-50, doi:10.30587/ivrj.v4i2.10270.