EVALUASI PENGARUH QUALITY MANAGEMENT SYSTEM TERHADAP EFEKTIVITAS PENGENDALIAN INTERNAL LAPORAN PENJUALAN DI PT. PERTAMINA  PATRA NIAGA SALES AREA SULUTGO. JMAV. 2025;1(1):152-157. Accessed March 11, 2026. https://ejurnal.polimdo.ac.id/index.php/JMAV/article/view/22