IDAMAN HULU; DYAH PALUPININGTYAS. Evaluating Cash Disbursement Internal Controls Through the COSO 2013 Lens. International Journal of Economics and Management Research, [S. l.], v. 5, n. 2, p. 324–335, 2026. DOI: 10.55606/ijemr.v5i2.775. Disponível em: https://ijemr.asia/index.php/ijemr/article/view/775. Acesso em: 5 aug. 2026.