ALFIRDAUS, M. R.; YUNIAWATI, A. S.; UTAMI, A. D. The Influence Of Competence And Internal Control System On Fraud In DPUTR Sumedang District. Journal of Business, Accounting and Finance, [S. l.], v. 7, n. 2, p. 100–108, 2025. Disponível em: https://ejournal.unsap.ac.id/index.php/job/article/view/2335. Acesso em: 10 feb. 2026.