beloan, B. et al. 2025. Internal Control as ‘Restraint’ or ‘Guidance’: A Husserlian Phenomenological Study of the Experiences of Administrative Employees at PT Galva Makassar. Amkop Management Accounting Review (AMAR). 5, 2 (Dec. 2025), 1369–1379. DOI:https://doi.org/10.37531/amar.v5i2.3357.