Lusy, Lusy. “MSME FINANCIAL REPORT QUALITY SEEN FROM HUMAN RESOURCE COMPETENCE, IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS, AND SOCIAL CAPITAL”. International Journal of Economics, Business and Accounting Research (IJEBAR) 7, no. 2 (June 30, 2023). Accessed July 1, 2025. https://www.jurnal.stie-aas.ac.id/index.php/IJEBAR/article/view/8087.