Abdullah, Dadang, and Siti Asmanah. “The Influence of Internal Control Systems and Understanding of Accounting Information Systems on Financial Performance”. Agregat: Jurnal Ekonomi dan Bisnis 9, no. 2 (September 30, 2025): 137–147. Accessed December 5, 2025. https://journal.uhamka.ac.id/index.php/agregat/article/view/21300.