LEKA, Earlyanzen Mustika; SUTOPO, Bambang. BPK FINDINGS TRENDS ON INTERNAL CONTROL SYSTEMS IN LOCAL GOVERNMENT FINANCIAL STATEMENTS. Inspirasi Ekonomi : Jurnal Ekonomi Manajemen, [S. l.], v. 7, n. 3, p. 1–15, 2023. DOI: 10.32938/ie.v7i3.9853. Disponível em: https://jurnal.unimor.ac.id/index.php/JIE/article/view/9853. Acesso em: 19 dec. 2025.