Syahrina, Intan. “The Use of E-Accounting on the Quality of Financial Reports With Human Resources Competence As a Moderating Variable”. Siber International Journal of Education Technology (SIJET) 3, no. 2 (October 8, 2025): 228–231. Accessed November 1, 2025. https://review.e-siber.org/SIJET/article/view/292.