Jasmin, Jasmin, et al. “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, vol. 6, no. 2, Oct. 2026, pp. 457-76, doi:10.37680/ijief.v6i2.10384.