A. Hadianto, R. V. Salomo, and M. Panggabean, “Built the Effective Internal Control System in Local Governments of Developing Countries : A Case Study on Tegal City”, IJET, vol. 7, no. 2.29, pp. 997–1001, May 2018, doi: 10.14419/ijet.v7i2.29.14296.