Zebua, Jul Alvandi Samolala, et al. “ Analysis Of The Accounting Information System For Cash Receipts And Disbursements At PT Pos Indonesia (Persero) Gunungsitoli Branch ”. Journal of Management, Economic, and Accounting, vol. 4, no. 2, Aug. 2025, pp. 839-50, doi:10.37676/jmea.v4i2.923.