Hidayat, Deni. “E-Government Integrated E-Audit System : Design And Analysis in The Internal Audit Unit of The Indonesian Government (APIP)”. JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 5, no. 1 (April 24, 2021): 37–52. Accessed January 23, 2026. https://journalfeb.unla.ac.id/index.php/jasa/article/view/1511.