Sarah Ainun Mardiah Ritonga, et al. “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, vol. 5, no. 2, Aug. 2026, pp. 2106-17, https://jaruda.id/index.php/go/article/view/410.