Rachma Novianti D, Wardatul Afiqoh N. Effectiveness of Internal Control Systems Over Cash Receipts and Disbursements Procedures at PT. Kumon Indonesia. IVRJ [Internet]. 2025 Jun. 30 [cited 2025 Jul. 17];4(2):43-50. Available from: https://journal.umg.ac.id/index.php/ivrj/article/view/10270