SETIANINGSIH, H.; SETYANINGRUM, D. . Optimalisasi Kegiatan Pengawasan Intern Pemerintah: Evaluasi Penerapan Audit Kinerja. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 1, p. 235-245, 2025. DOI: 10.33395/owner.v9i1.2391. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2391. Acesso em: 2 may. 2026.