Budiarto BW, Wulandari, Sugeng Karyadi, Loso Judijanto, Wenny Desty Febrian. Analysis Of The Influence Of Spiritual Capital, Motivation And Work Competencies On Performance Of Human Resource In Smes Sector. J. Ekon. Manaj. Akunt. 2024;10(1):240-246. doi:10.35870/jemsi.v10i1.1906