KESUMA, A. .; MARTINI, R.; SARI, Y. . Internal Control System Effectiveness: The Impact of Human Resource Competence and Budget Target Clarity . Eduvest - Journal of Universal Studies, [S. l.], v. 6, n. 1, p. 178–191, 2026. DOI: 10.59188/eduvest.v6i1.52096. Disponível em: https://eduvest.greenvest.co.id/index.php/edv/article/view/52096. Acesso em: 29 apr. 2026.