1.
Kusnindar I, Suratno, Nurmala Ahmar. Optimizing Asset Utilization is a Mediating Variable in the Influence of Information Systems, Competence, and Internal Control . J. Akun. Perp. [Internet]. 2025 Sep. 30 [cited 2026 Jun. 4];11(2):188-204. Available from: https://jurnal.unmer.ac.id/index.php/ap/article/view/16241