Tarigan V, Saragih M, Sagala A. Penerapan Pengendalian Internal Terhadap UMKM Toko Jasa Fotokopi Dan ATK Ushima Pematang Siantar. JIA [Internet]. 2024 May 29 [cited 2024 Jul. 3];6(1):54-65. Available from: https://jurnal.usi.ac.id/index.php/ACCUSI/article/view/1232