Wisdana, M. Y., Winardi, R. D., Halim, A., & Frendy. (2024). The application of the organizational learning perspective in explaining the government’s internal auditor’s role development . Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 10(1), 15–32. https://doi.org/10.28986/jtaken.v10i1.1565