Ramadani, Putri, and Fachroh Fiddin. 2026. “The Effect of the Implementation of ICOFR on the Quality of SKPD Financial Statements: An Empirical Study on the Local Government of Bengkalis Regency”. Majapahit Journal of Islamic Finance and Management 5 (4):4570–4584. https://doi.org/10.31538/mjifm.v5i4.700.