UTAMA, Doni Putra. Pengaruh Sistem Pengendalian Internal Pemerintah dan Kompetensi Pegawai Terhadap Kinerja Instansi Pemerintah Kabupaten Karimun. Journal of Applied Accounting and Taxation, [S. l.], v. 5, n. 1, p. 101–106, 2020. DOI: 10.30871/jaat.v5i1.1449. Disponível em: https://jurnal.polibatam.ac.id/index.php/JAAT/article/view/1449. Acesso em: 24 feb. 2025.