ZIEKWAN, Diah PA, E. and Wiralestari, W. (2025) “Moderating Effect of Human Resources Competency on Factors That Influencing The Financial Statements Quality of Badan Amil Zakat Nasional (Baznas) in Indonesia”, JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal), 9(4), pp. 285–305. doi: 10.22437/jaku.v9i4.40105.