Afiyah, A. N., Rahman, R. S., Prawiranegara, G. P., & Meliawati, R. (2026). The Influence of Accounting Information System Receivables on Internal Control of Receivables (Case Study on One of The Distributors of Cables and Electrical Equipment in West Java). Acman: Accounting and Management Journal, 5(2), 175-189. https://doi.org/10.55208/aj.v5i2.06