MEILINDA, Berliana Ayu; UMAIMAH, Umaimah. Pengaruh Efektivitas SIA, Tingkat Kompetensi SDM Dan Penerapan SPI Terhadap Kinerja Perusahaan . Journal of Culture Accounting and Auditing, [S. l.], v. 4, n. 2, p. 46–59, 2025. DOI: 10.30587/jcaa.v4i2.11040. Disponível em: https://journal.umg.ac.id/index.php/jcaa/article/view/11040. Acesso em: 14 jun. 2026.