1.
Handayani F, Fatmala W, Saputri A. Evaluation Of The Implementation Of The Government Internal Control System (Spip). IJML [Internet]. 2025 Oct. 31 [cited 2026 Oct. 1];2(1):71-8. Available from: https://ejournal.poltekbaubau.ac.id/index.php/ijml/article/view/1914