Buaya, Register Launli, Oktarini Khamilah Siregar, and Agus Tripriyono. 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):1211-20. https://doi.org/10.37676/jmea.v5i2.1475.