KUSNINDAR, Iksan; SURATNO; NURMALA AHMAR. Optimizing Asset Utilization is a Mediating Variable in the Influence of Information Systems, Competence, and Internal Control . Jurnal Akuntansi dan Perpajakan, [S. l.], v. 11, n. 2, p. 188–204, 2025. DOI: 10.26905/ap.v11i2.16241. Disponível em: https://jurnal.unmer.ac.id/index.php/ap/article/view/16241. Acesso em: 4 jun. 2026.