Ima Waddah, Riska Fazira. The Impact of Implementing SIA and Internal Controls on the Quality of Financial Statements at the PDAM Bireuen Office. jiem [Internet]. 2025Oct.27 [cited 2025Oct.31];8(1):211-20. Available from: https://www.jurnal.stmikiba.ac.id/index.php/jiem/article/view/206