Devi, H., Riswati, S. and Sudrajat, A. 2023. Competence, Understanding and Role of Apparatus on Management Accountability Moderated Internal Control Systems. Jurnal AKSI (Akuntansi dan Sistem Informasi). 8, 1 (Jun. 2023). DOI:https://doi.org/10.32486/aksi.v8i1.353.