[1]
Buaya, R.L. et al. 2026. 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. Journal of Management, Economic, and Accounting. 5, 2 (Apr. 2026), 1211–1220. DOI:https://doi.org/10.37676/jmea.v5i2.1475.