Nasution, Y. N., and Y. Supriadi. “The Role of Human Resources Competence in Improving Quality of The Financial Reports of The Indonesian State-Owned Enterprises”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 12, no. 6, Dec. 2024, pp. 567-78, doi:10.37641/jiakes.v12i6.3217.