Buaya, Register Launli, et al. “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, vol. 5, no. 2, Apr. 2026, pp. 1211-20, doi:10.37676/jmea.v5i2.1475.