Harahap, Siti Tasya Zulaikha, and Kusmilawaty Kusmilawaty. “Analisis Standar Operasional Prosedur (SOP) Divisi Keuangan Pada Karyawan PT. Pancakarsa Bangun Reksa”. JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen 3, no. 2 (June 12, 2023). Accessed April 5, 2026. https://jurnal.unimen.cloud/index.php/JKM/article/view/6428.