NAIDA, Nasrun. Optimalisasi SIPD dan SPIP dalam Meningkatkan Kualitas Laporan Keuangan: Pentingnya Kompetensi SDM. Solusi, [S. l.], v. 22, n. 4, p. 465–479, 2024. DOI: 10.26623/slsi.v22i4.10554. Disponível em: https://journals.usm.ac.id/index.php/solusi/article/view/10554. Acesso em: 26 apr. 2025.