Ishthifa’iyah, Ishthifa’iyah, and Wahyu Helmy Damayanti Sukisworo. “The Effect of Human Resource Competency and Control Management on Budget Efficiency”. Indonesia Auditing Research Journal 15, no. 1 (March 30, 2026): 20–29. Accessed April 17, 2026. https://journals.iarn.or.id/index.php/ARJ/article/view/587.