Pangaribuan, Hisar, Jenny Sihombing, Denok Sunarsi, and Daniel T.H. Manurung. 2022. “The Internal Control Effort in Improving Company Performance”. Kontigensi : Jurnal Ilmiah Manajemen 10 (1), 161-67. https://doi.org/10.56457/jimk.v10i1.267.