Paranoan, Natalia, Gracesy Prisela Christy, Selmita Paranoan, and Chalarce Totanan. “Determination of Spiritual Ownership, Management Integrity‎and Internal Control Systems Towards The Church Institutional Accountability”. International Journal of Accounting and Economics Studies 12, no. 7 (November 12, 2025): 383–389. Accessed December 5, 2025. https://www.sciencepubco.com/index.php/IJAES/article/view/36738.