Kardiyem, Kardiyem, Bandi Bandi, Kristiani Kristiani, and Fery Setyowibowo. “Strategy for Digital Competence Development of Economics, Business and Accounting Lecturers : Human Capital Theory Review”. Jurnal Kependidikan 9, no. 3 (September 16, 2023): 936–945. Accessed September 29, 2025. https://ojspanel.undikma.ac.id/index.php/jurnalkependidikan/article/view/8637.