C. J. C. Tomimbo, J. . Arceno, W. D. . Lalim, M. P. Alfanta, and E. H. . Sumicad Jr., “Exploring The Internal Control Measures In Safeguarding Cash: A Case Study Of Online Gadget Stores”, aktiva, vol. 3, no. 2, pp. 119–132, Dec. 2025.