Putro, Istianto, and Zainul Kisman. “The Effect of Auditor Competence and Work Experience on Auditor Performance Through Human Capital Management Implementation: Evidence from the Inspectorate General of Indonesia’s Ministry of Manpower”. Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) 6, no. 1 (February 8, 2026): 23-30. Accessed September 4, 2026. https://stebisigm.ac.id/jim.stebisigm.ac.id/index.php/jimpa/article/view/812.