Internal Audit and Governance Practices: Their Impact on the Performance of Water Services Regional-Owned Enterprises (BUMDs) in Indonesia. Jurnal Ekonomi Manajemen Bisnis dan Akuntansi, [S. l.], v. 2, n. 1, p. 108–129, 2025. DOI: 10.70895/jemba.v2i1.65. Disponível em: https://e-journal.penerbit-altafcorp.com/index.php/jemba/article/view/65.. Acesso em: 26 oct. 2025.