SAPUTRA, Muhamad Agung; NOVITA, Novita. SISTEM PENGENDALIAN INTERNAL BERDASARKAN COSO FRAMEWORK PADA PERUSAHAAN KONSTRUKSI . Jurnal Riset Akuntansi Politala, [S. l.], v. 6, n. 1, p. 197–210, 2023. DOI: 10.34128/jra.v6i1.148. Disponível em: https://jra.politala.ac.id/index.php/JRA/article/view/148. Acesso em: 16 dec. 2025.