SUTARYO, S.; SINAGA, D. Government Internal Control System Maturity: The Role of Internal Guidance and External Control of Local Government in Indonesia. Journal of Accounting and Investment, [S. l.], v. 1, n. 2, p. 24–35, 2017. DOI: 10.18196/jai.190189. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/2746. Acesso em: 10 sep. 2025.