PERMATA, Nurul Intawaty; RAPINA, Rapina Rapina; MARTUSA, Riki; MEYTHI, Meythi; DARMASETIAWAN, Johannes Buntoro. ENHANCING ACCOUNTING INFORMATION SYSTEMS: THE ROLE OF USER COMPETENCE, INTERNAL CONTROLS, AND BUSINESS PROCESSES. ACCRUALS (Accounting Research Journal of Sutaatmadja), [S. l.], v. 8, n. 02, 2024. DOI: 10.35310/accruals.v8i02.1293. Disponível em: https://ojs.stiesa.ac.id/index.php/accruals/article/view/1293. Acesso em: 23 sep. 2025.