SIMORANGKIR, David Sandro; 						FIRMANSYAH, Amrie.
 Evaluasi Implementasi Peranan Pengendalian Internal: Pelaksanaan Impor Sementara di Kantor Pengawasan  dan Pelayanan Bea dan Cukai Tipe Madya X.
<strong>JURNAL ONLINE INSAN AKUNTAN</strong>, [S.l.], v. 2, n. 1, p. 81 – 98, june 2017.
ISSN 2528-0163.
Available at: &lt;<a href="https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/433" target="_new">https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/433</a>&gt;. Date accessed: 01 aug. 2026.