Adrian, Adrian, 		Marpaung, Oktavia, 		Yasin, Verdi, AND 		Wibowo, Kuncoro.
" Internal Control over Financial Reporting (ICoFR) in Indonesia: Regulatory Development, Implementation Challenges, and Organizational Readiness Framework" <em>International Journal of Informatics, Economics, Management and Science</em> [Online], Volume 5 Number 2 (29 July 2026)