Banjarnahor, Doddy Chandra, Deliana, and Cris Kuntadi. “SISTEM PENGENDALIAN INTERNAL, PERAN AUDIT INTERNAL, DAN KOMPETENSI SUMBER DAYA MANUSIA (SDM) TERHADAP PENCEGAHAN KECURANGAN”. Jurnal Manajemen, Akuntansi dan Logistik (JUMATI) 1, no. 2 (August 17, 2023): 187–198. Accessed September 27, 2025. https://ciptakind-publisher.com/jumati/index.php/ojs/article/view/31.