Tenriwaru, T., and F. Nasaruddin. “EVALUATION OF THE INTERNAL CONTROL SYSTEM IN IMPROVING THE HEALTH SERVICE SYSTEM AT IBNU SINA HOSPITAL MAKASSAR”. JOSAR (Journal of Students Academic Research), Vol. 2, no. 2, Sept. 2017, pp. 77-85, doi:10.35457/josar.v2i2.1136.