SARAH AINUN MARDIAH RITONGA; ISKANDAR MUDA; ABDILLAH ARIF NASUTION. THE EFFECT OF HUMAN RESOURCE QUALITY, INTERNAL CONTROL SYSTEMS, AND ORGANIZATIONAL CULTURE ON TREASURERS’ PERFORMANCE WITH MOTIVATION AS A MODERATING VARIABLE AT THE EDUCATION OFFICE OF NORTH SUMATRA PROVINCE. Journal of Accounting Research, Utility Finance and Digital Assets, [S. l.], v. 5, n. 2, p. 2106–2117, 2026. Disponível em: https://jaruda.id/index.php/go/article/view/410. Acesso em: 7 sep. 2026.