“PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENGENDALIAN INTERN TERHADAP KUALITAS LAPORAN KEUANGAN DI BAPENDA KOTA BITUNG”, TaJMA, vol. 10, no. 2, pp. 9–18, Dec. 2024, Accessed: Sep. 16, 2025. [Online]. Available: https://ejournal.stiepetrabitung.ac.id/index.php/JT/article/view/7