na INLIS000000000000693 20231124105919 0010-1123000155 ta 231124 f | ind 354.83(083.744) 354.83(083.744) DEP p Pedoman Umum Sistem Pengendalian Intern Edisi 1 Jakarta : Departemen Pertanian RI, 2009 87 p. : ill. ; 23 cm GUIDELINES Departemen Pertanian RI 377/D/2023