Sarah Ainun Mardiah Ritonga, Iskandar Muda and Abdillah Arif Nasution (2026) “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, 5(2), pp. 2106–2117. Available at: https://jaruda.id/index.php/go/article/view/410 (Accessed: 7 September 2026).