KURNIAWAN, B. S.; WIJAYA, D. S. .; FIRMANSYAH, A.; NOFRYANTI, N. Analisis Tingkat Kematangan Internal Control over Financial Reporting (ICoFR) pada BUMN Konstruksi Indonesia Berbasis Laporan Tahunan. Jurnal Penelitian Inovatif, [S. l.], v. 6, n. 1, p. 161–176, 2026. DOI: 10.54082/jupin.2197. Disponível em: https://jurnal-id.com/index.php/jupin/article/view/2197. Acesso em: 12 feb. 2026.