Arianto H, Heriyanto M, Karneli O. KSPI, KTPPU, TLRHP DAN OPINI BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH. JIANA [Internet]. 2019 Jan. 7 [cited 2025 Sep. 7];16(2):13-22. Available from: https://jiana.ejournal.unri.ac.id/index.php/JIANA/article/view/6774