AZIMA, Razy Ulul; ZAKARIA, Adam; MUSYAFFI, Ayatulloh Michael. Addressing Challenges in Implementing COSO-Based Internal Control in Public Universities. Journal of State Economic Research, [S. l.], v. 1, n. 4, p. 20–32, 2026. DOI: 10.65101/jser.v1i4.400. Disponível em: https://jurnal.smartpedia.co.id/index.php/JSER/article/view/400. Acesso em: 19 oct. 2026.