Putro, I., and Z. 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), Vol. 6, no. 1, Feb. 2026, pp. 23-30, doi:10.36908/jimpa.v6i1.812.