(1)
Buaya, R. L.; Siregar, O. K.; Tripriyono, A. The Effect Of Understanding Government Accounting Standards And The Utilization Of Accounting Information Systems On The Quality Of Financial Statements With Human Resource Competence As A Moderation Variable In The Asahan Regency Government. J. Manag. Econ. Account. 2026, 5, 1211-1220.