Gardi, B. and Sinambela, E.A. (2022) “Effectiveness of Internal Controls and Compliance with Accounting Rules and its Influence on the Trend of Accounting Fraud”, Studi Ilmu Sosial Indonesia, 2(1), pp. 1–12. Available at: https://sisijournals.id/index.php/sisi/article/view/15 (Accessed: 20 October 2026).