Nasution, Y.N. and Supriadi, Y. 2024. The Role of Human Resources Competence in Improving Quality of The Financial Reports of The Indonesian State-Owned Enterprises. Jurnal Ilmiah Akuntansi Kesatuan. 12, 6 (Dec. 2024), 567–578. DOI:https://doi.org/10.37641/jiakes.v12i6.3217.