RAMLI, Bustan et al.
 The Crucial Role of Human Resource Competency in Enhancing the Utilization of Financial Systems and the Quality of Regional Financial Reports.
<strong>Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah</strong>, [S.l.], v. 21, n. 1, p. 78-93, june 2026.
ISSN 2620-8849.
Tersedia pada: &lt;<a href="https://jos.unsoed.ac.id/index.php/er/article/view/19349" target="_new">https://jos.unsoed.ac.id/index.php/er/article/view/19349</a>&gt;. Tanggal Akses: 05 nov. 2026
doi: <a href="https://doi.org/10.32424/er.v21i1.19349">https://doi.org/10.32424/er.v21i1.19349</a>.