Rachmat, Muhammad, and Chandra Wijaya. “Capability Development of Government Internal Control Apparatus in Improving the Effectiveness of Internal Control”. Jurnal Indonesia Sosial Teknologi 5, no. 5 (May 28, 2024): 2250–2258. Accessed November 27, 2024. https://jist.publikasiindonesia.id/index.php/jist/article/view/1092.