Saparingga, Yolan, and Andrian Noviardy. “Pengaruh Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan PTPN VII Cinta Manis”. JURNAL ILMIAH EDUNOMIKA 8, no. 3 (September 23, 2024). Accessed August 8, 2025. https://jurnal.stie-aas.ac.id/index.php/jie/article/view/14832.