Buaya, R. L., Siregar, O. K. and Tripriyono, A. (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), pp. 1211–1220. doi: 10.37676/jmea.v5i2.1475.