Evianti, Dessy. “Perancangan SOP Divisi Keuangan Dalam Menunjang Sistem Penerimaan Dan Pengeluaran Kas PT. Smartelco Solusi Tekhnologi”. Jurnal Ilmiah Akuntansi Kesatuan 7, no. 3 (December 29, 2019): 361–368. Accessed June 15, 2026. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/282.