HAERUN, NUR AFIFA AMELIA (2025) Moderasi Digitaliasi Terhadap Hubungan Antara Kapasitas Sumber Daya Manusia, Perencanaan Anggaran Dan Efektivitas Penyerapan Anggaran = The Moderating Role of Digitalization on the Relationship Between Human Resource Capacity, Budget Planning, and Budget Absorption Effectiveness. Skripsi thesis, Universitas Hasanuddin.