Tiwuk Puji Hariyanti, & Aulia Shalsa Efendi, S. (2024). ENHANCING INTERNAL CONTROL THROUGH THE IMPLEMENTATION OF ACCOUNTING SYSTEMS AND PROCEDURES FOR WORKING CAPITAL CREDIT PROVISION. JAT : Journal Of Accounting and Tax , 3(2), 91-101. https://doi.org/10.36563/jat.v3i2.1344