Salisa, Naila, Izza Ashsifa, Muhammad Kuncoro, and Indah Prasetyaningrum. “ENHANCING FINANCIAL STATEMENT QUALITY : THE MODERATING EFFECT OF HUMAN RESOURCE COMPETENCY IN IMPLEMENTING FINANCIAL ACCOUNTING STANDARDS”. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 8, no. 1 (February 22, 2024): 1213-1224. Accessed April 5, 2025. https://journal.stiemb.ac.id/index.php/mea/article/view/3821.