Rachman, Purie Ayu Istiningdyah, and Hadiati Fitri. “The Effect of Operational Audit, Internal Control, Implementation of Marketing Strategy and Sales Accounting Information System on Sales Effectiveness”. Research of Accounting and Governance 1, no. 1 (January 30, 2023): 13–22. Accessed October 8, 2025. https://sanscientific.com/journal/index.php/rag/article/view/11.