Afifah S, F. N., & Siswantoro, D. . (2025). Evaluation of the Implementation of Internal Control of Financial Reporting (ICOFR) on Maintenance Expenditure: Case Study of State Institution “X”. Eduvest - Journal of Universal Studies, 5(10), 12819–12836. https://doi.org/10.59188/eduvest.v5i10.51353