“Virtual Account Integration Secures Cash Receipt Accounting Systems And Internal Control: Integrasi Akun Virtual Mengamankan Sistem Akuntansi Penerimaan Kas Dan Pengendalian Internal”, ijler, vol. 21, no. 4, p. 10.21070/ijler.v21i4.1729, Sep. 2026, doi: 10.21070/ijler.v21i4.1729.