Irsutami, Irsutami, 		Sinarti, Sinarti, AND 		Olifia, Jessica.
" Perancangan Sistem Pengendalian Internal Berbasis COSO pada Program Studi di Politeknik Negeri Batam" <em>JOURNAL OF APPLIED ACCOUNTING AND TAXATION</em> [Online], Volume 3 Number 2 (19 October 2018)