IKAPUTRI, D.; FATIMA, E. Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa: (Studi Kasus pada Perusahaan Depo Peti Kemas). Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 7, n. 4, p. 3580-3590, 2023. DOI: 10.33395/owner.v7i4.1663. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/1663. Acesso em: 30 apr. 2026.