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 19, no. 1 (August 7, 2022): 11–22. Accessed March 9, 2025. https://jurnal.unmer.ac.id/index.php/jp/article/view/8261.