Evaluating the Implementation of COSO-Based Internal Control in Operating Cost Control: A Case Study at PT Barru Barakah Properti. SIMAK, [S. l.], v. 24, n. 01, p. 120–130, 2026. DOI: 10.35129/simak.v24i01.703. Disponível em: https://www.ojs.feb.uajmks.ac.id/index.php/simak/article/view/703. Acesso em: 1 nov. 2026.