Arianto, Arianto, and Nanda Ayu Wijayanti. “Evaluating the Internal Control System for Managing PBB-P2 Receivables in Majene Regency, West Sulawesi Province”. International Journal of Financial, Accounting, and Management 5, no. 2 (September 12, 2023): 165–177. Accessed August 2, 2025. https://goodwoodpub.com/index.php/ijfam/article/view/1328.