Malau, Chelsea Michelle, and Francis M. Hutabarat. “Enterprise Resource Planning and Internal Control Effectiveness: A STUDY OF FOOD & BEVERAGE COMPANIES”. ACCRUALS (Accounting Research Journal of Sutaatmadja) 4, no. 01 (April 20, 2020): 9–17. Accessed May 8, 2026. https://ojs.stiesa.ac.id/index.php/accruals/article/view/376.