ISHTHIFA’IYAH, I.; SUKISWORO, W. H. D. The effect of human resource competency and control management on budget efficiency. Indonesia Auditing Research Journal, [S. l.], v. 15, n. 1, p. 20–29, 2026. DOI: 10.35335/arj.v15i1.587. Disponível em: https://journals.iarn.or.id/index.php/ARJ/article/view/587. Acesso em: 17 apr. 2026.