Natsir, S., Arif, M.R., Arsyad, M., Amin, A.N. and Azzahrah, F. 2025. Strong Control Environment the Main Pillar of Internal Audit in State-Owned Enterprises. Jurnal Ilmiah Akuntansi Kesatuan. 13, 5 (Oct. 2025), 1175–1186. DOI:https://doi.org/10.37641/jiakes.v13i5.3790.