RAHMANSYAH, F. PENERAPAN SISTEM PENGENDALIAN INTERN SESUAI KMK-477/KMK.09/2021 PADA KPP PRATAMA X. Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi, [S. l.], v. 3, n. 3, p. 561–572, 2024. DOI: 10.572349/neraca.v3i3.4426. Disponível em: https://jurnal.kolibi.org/index.php/neraca/article/view/4426. Acesso em: 5 may. 2026.