Sumanti R. Upaya Peningkatan Kapabilitas Aparat Pengawasan Intern Pemerintah (APIP) di Aceh Melalui Internal Audit Capability Model (IACM): Improvement Efforts of Internal Government Supervisory Apparatus (APIP) in Aceh Through Internal Audit Capability Model (IACM). j. borneo adm. [Internet]. 2020 Aug. 24 [cited 2026 May 13];16(2):137-58. Available from: https://jba.lan.go.id/article/view/654