NI MADE SRI YADNYA WATI; NI KADEK DEWI SUKASIH; NI NYOMAN MEITA JAYANTINI. Purchasing Sebagai Titik Kritis Operasional Hotel: Studi Kualitatif Sistem Pengendalian Internal. Jurnal Ilmiah Raflesia Akuntansi, [S. l.], v. 12, n. 1, p. 291–300, 2026. DOI: 10.53494/jira.v12i1.1347. Disponível em: https://ejournal.polraf.ac.id/index.php/JIRA/article/view/1347. Acesso em: 17 mei. 2026.