MAHARANI, P.; SAMSINAR; ANWAR, A. Analisis Efektivitas Sistem Pengendalian Internal Pemberian Kredit Pada Koperasi Simpan Pinjam Berkat Barru. Bongaya Journal of Research in Accounting (BJRA), [S. l.], v. 9, n. 2, p. 17–23, 2026. DOI: 10.37888/bjra.v9i2.1019. Disponível em: https://ojs.stiem-bongaya.ac.id/BJRA/article/view/1019. Acesso em: 4 nov. 2026.