Kartika, Dewi, Yasmin, Arifia, AND Fauziyah, Hana. "HUMAN RESOURCE COMPETENCY MODERATION IN DIGITAL PAYMENT SYSTEMS AND INTERNAL CONTROL SYSTEMS ON THE PREPARATION OF FINANCIAL REPORTS FOR BATIK SMEs IN TEGAL REGENCY" International Conference on Vocational Business, Logistic, Accounting, Supply Chain, Tax (ICoBLAST) [Online], Volume 1 Number 1 (15 July 2026)