HAFILA, N.; MULYADI CANDRA, D. Analisis Sistem Pengendalian Internal berdasarkan COSO 2013 sebagai Alat Evaluasi. Journal of Nusantara Economic Science, [S. l.], v. 1, n. 2, p. 37–49, 2023. Disponível em: https://nafatimahpustaka.org/jnes/article/view/79. Acesso em: 10 sep. 2026.