Alamanda, Della. “Analisis Pengendalian Internal Sistem Penggajian Dan Pengupahan Pada CV. Profil 88 Surabaya”. SUSTAINABLE 1, no. 1 (May 28, 2021): 104–124. Accessed October 2, 2026. https://journal.um-surabaya.ac.id/sustainable/article/view/9758.