A. Khalista Siregar and C. Srimindarti, “Pengendalian Construct In Progress (CIP) dalam Proses Capital Expenditure (Capex) untuk Mengurangi Lead Time Registrasi Aset Tetap”, AKSI KITA, vol. 2, no. 4, pp. 2469–2475, Aug. 2026, doi: 10.63822/dk0x4669.