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Soleh, Muhammad Akbar and Dewi, Fajar Gustiawaty (2017) PENGARUH KARAKTERISTIK APARAT PENGAWASAN INTERN PEMERINTAH (APIP) TERHADAP IMPLEMENTASI SISTEM AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (SAKIP). Jurnal Akuntansi dan Keuangan, 22 (2). pp. 1-25. ISSN 1410-1831

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