ANALISIS SISTEM PENGENDALIAN INTERNAL DAN PROSEDUR PENERIMAAN PARTISIPASI PIHAK KETIGA DARI KENDARAAN BERMOTOR RODA EMPAT LUAR DAERAH DI PROVINSI KALIMANTAN BARAT (Undergraduate Program in Accounting, Department of Accounting, Faculty of Economics and Business, Universitas Tanjungpura, 2013)