Duma Megaria Elisabeh, Sagala F, Silitonga IM, Saragih RB, Manurung A. The Effect Of Internal Audit Implementation And Risk Management On Lending Policies People’s Business In The Covid-19 Period At PT. Bank Sumut Centre Medan. JIA [Internet]. 30 November 2024 [dikutip 1 November 2025];6(2):161 – 170. Tersedia pada: https://jurnal.usi.ac.id/index.php/jia/article/view/436