Nurhandayani Mutmainnah

Digitalisasi dan Pengendalian Internal Pada Siklus Akuisisi dan Pembayaran UMKM: Systematic Literature Review

Micro, Small, and Medium Enterprises (UMKM) require digitalization to increase efficiency in acquisition and payment. Although the use of digital technology, which includes accounting information systems and digital payments, does not automatically ensure good internal control, there are risks such as record errors and...