Marselinus Nikolaus

Human Resource Competence, Financial Literacy and Internal Control: Determinants of Financial Management Quality in MSMEs of West Java

Mirda Giantina & Marselinus Nikolaus · Asian Journal of Economics, Business and Accounting · 2026

Background and Objectives: Micro, Small, and Medium-Sized Enterprises (MSMEs) are strategically important to the Indonesian economy because of their role in creating jobs and boosting regional economies. This study aims to analyze and examine the influence of Human Resource Compe...