Hamengkubuwono, Hamengkubuwono. “Competence of Internal Auditors in Higher Education”. AL-ISHLAH: Jurnal Pendidikan 14, no. 2 (May 21, 2022): 1503–1510. Accessed November 5, 2026. https://www.journal.staihubbulwathan.id/alishlah/article/view/1199.