Putri, Kartika Pratiwi, et al. “The Influence of Internal Control and User Competence on the State Treasury and Budget Information System (SPAN) in the Veterans Administration Development Agency and Kodam Reserves”. Greenation International Journal of Economics and Accounting, vol. 1, no. 2, June 2023, pp. 54-64, doi:10.38035/gijea.v1i2.22.