Ramli, Bustan, 		Sudirman, Sudirman, 		Tamsah, Hasmin, 		Iwang, Baso, 		Rusydi, Bahrul, AND 		Alfarisy, Muhammad.
" The Crucial Role of Human Resource Competency in Enhancing the Utilization of Financial Systems and the Quality of Regional Financial Reports" <em>Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah</em> [Online], Volume 21 Number 1 (30 June 2026)