Arifa, Noviana, & Muhammad Iqbal Alamsyah. " The role of Accounting Information Systems and HR Competence in Enhancing Financial Reporting Quality with The Implementation of SAK EMKM on MSME Kabupaten Bandung." Jurnal Akuntansi, Manajemen dan Ekonomi [Online], 25.4 (2023): n. pag. Web. 12 May. 2025