SAPUTRA, A.; FARAKNIMELA, L.; SELVINA, P.; FITRIAH HERPAN, N.; AINUN NUR, P.; RUZIKA ZAIMAR, F. Evaluasi implementasi COSO Internal Control pada siklus penjualan dan penagihan UMKM Pisang Kipas. Jurnal Liabilitas, [S. l.], v. 11, n. 1, p. 1–11, 2026. DOI: 10.54964/liabilitas.v11i1.558. Disponível em: https://mail.jekobis.org/ojs/index.php/liabilitas/article/view/558. Acesso em: 6 jun. 2026.