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This is to certify that your paper entitled «Determinants of Financial Governance with Risk-Based Audit as a Moderating Variable at Community Health Centers across Lombok Island» was indexed with 0 pages, in the CIVILICA citation database, code COI:JR_IJMAE-13-2_004, after evaluation and approval of the referees of the "International Journal of Management, Accounting and Economics (IJMAE) Vol 13, Issue 2 , Year 2026.

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