Pengaruh Sistem Pengendalian Internal dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Manajemen Keuangan Usaha Mikro Kecil dan Menengah (UMKM). Management Studies and Entrepreneurship Journal (MSEJ), [S. l.], v. 4, n. 5, p. 6064–6072, 2024. DOI: 10.37385/msej.v4i5.2585. Disponível em: https://journal.yrpipku.com/index.php/msej/article/view/2585. Acesso em: 14 may. 2026.