Fitriyah , H. and Muhlishoh, S. U. (2026) “Internal Control Practices for Cash and Receivable Management: Praktik Pengendalian Internal untuk Pengelolaan Kas dan Piutang”, Indonesian Journal of Law and Economics Review, 20(3), p. 10.21070/ijler.v20i3.1501. doi: 10.21070/ijler.v20i3.1501.