Hera Khairunnisa, Etty Gurendrawati, Maylia Pramono Sari, Meita Larasati. 2020. “The Control Environment on Expenditure Cycle: The Case of a Non-Formal Education Institution in Indonesia”. International Journal of Advanced Science and Technology 29 (05), 9951 -62. http://sersc.org/journals/index.php/IJAST/article/view/19478.