Novatiani RA, Christina V, Novianto RA, Sarumpaet TL, Wijaya A. Kompetensi Sumber Daya Manusia Dalam Meningkatkan Kualitas Informasi Keuangan UMKM. Owner [Internet]. 2025Jan.1 [cited 2025Mar.25];9(1). Available from: https://owner.polgan.ac.id/index.php/owner/article/view/2521