Neni Nurhayati (2022) “EFFECT OF QUALITY OF HUMAN RESOURCES, UTILIZATION OF TECHNOLOGY AND APPLICATION OF SAP ON THE RELIABILITY OF FINANCIAL STATEMENTS WITH INTERNAL CONTROL SYSTEM AS A VARIABLE MODERATION”, Jurnal Ekonomi, 11(03), pp. 595–603. Available at: https://ejournal.seaninstitute.or.id/index.php/Ekonomi/article/view/742 (Accessed: 13 June 2026).