RIZAL, I. Peran Sistem Pengendalian Manajemen dalam Meningkatkan Akuntabilitas Keuangan di Instansi Pemerintah. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, [S. l.], v. 8, n. 3, p. 1183-1192, 2025. DOI: 10.37481/sjr.v8i3.1221. Disponível em: https://ojspustek.org/index.php/SJR/article/view/1221. Acesso em: 7 oct. 2026.