ENHANCING INTERNAL CONTROL THROUGH THE IMPLEMENTATION OF ACCOUNTING SYSTEMS AND PROCEDURES FOR WORKING CAPITAL CREDIT PROVISION. JAT : Journal Of Accounting and Tax , [S. l.], v. 3, n. 2, p. 91–101, 2024. DOI: 10.36563/jat.v3i2.1344. Disponível em: https://journal.unita.ac.id/index.php/jat/article/view/1344. Acesso em: 9 oct. 2025.