MUHTAR, Muhtar. Non-compliance to SAP on local governments in Indonesia: The impact of internal control weaknesses in internal control in accounting and financial reporting and regional complexity. Jurnal Penelitian, [S. l.], v. 19, n. 1, p. 11–22, 2022. DOI: 10.26905/jp.v19i1.8261. Disponível em: https://jurnal.unmer.ac.id/index.php/jp/article/view/8261. Acesso em: 9 mar. 2025.