Jasmin, J., Wawo, A. B., & Husin, H. (2026). The Effect of Human Resource Competence and Internal Control System on Fraud Prevention with Information Technology as a Moderating Variable at Bahteramas Regional General Hospital, Kendari City. Indonesian Journal of Islamic Economics and Finance, 6(2), 457–476. https://doi.org/10.37680/ijief.v6i2.10384