BUAYA, Register Launli; SIREGAR, Oktarini Khamilah; TRIPRIYONO, Agus. 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, [S. l.], v. 5, n. 2, p. 1211–1220, 2026. DOI: 10.37676/jmea.v5i2.1475. Disponível em: https://jurnalunived.com/index.php/JMEA/article/view/1475. Acesso em: 5 aug. 2026.