Indah Nurpala, Siti Hardiyati, and Muhammad Fachruddin Arrozi. “engaruh ompetensi umber aya anusia, istem nformasi emerintah aerah an istem engendalian ntern erhadap ualitas aporan euangan emerintah aerah”. Jurnal Riset Mahasiswa Akuntansi 11, no. 2 (October 31, 2023): 187–201. ccessed July 22, 2024. http://ejournal.unikama.ac.id/index.php/jrma/article/view/9103.