“Evaluation of Cash and Credit Sales Accounting Systems at Motorcycle Dealers: Evaluasi Sistem Akuntansi Penjualan Tunai dan Kredit di Dealer Sepeda Motor”, ijler, vol. 20, no. 4, p. 10.21070/ijler.v20i4.1454, Nov. 2025, doi: 10.21070/ijler.v20i4.1454.