WARAHMAH, A.; NURAFIAH; NURAISYAH. Analisis Sistem Pengendalian Internal Penerimaan Kas Pada UMKM Tanamera Coffee Dikota Makassar. Bongaya Journal of Research in Accounting (BJRA), [S. l.], v. 9, n. 2, p. 1–8, 2026. DOI: 10.37888/bjra.v9i2.1018. Disponível em: https://ojs.stiem-bongaya.ac.id/BJRA/article/view/1018. Acesso em: 4 nov. 2026.