Toward Optimal Governance: Leveraging SIMDA for Enhanced Internal Control. JRAP (Jurnal Riset Akuntansi dan Perpajakan), [S. l.], v. 13, n. 1, p. 21–30, 2026. DOI: 10.65179/jrap.2026.10131. Disponível em: https://journal.univpancasila.ac.id/index.php/jrap/article/view/10131. Acesso em: 28 sep. 2026.