Wea, Theresia, et al. “Analisis Efektivitas Sistem Pengendalian Internal Terhadap Pengelolaan Kas Melalui Cash Opname ”. Jurnal Projemen UNIPA, vol. 13, no. 1, Feb. 2026, pp. 111-33, doi:10.59603/projemen.v13i1.1230.