Pemahaman Standar Akuntansi Pemerintahan, Sistem Pengendalian Internal, Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan . Center of Economic Students Journal, [S. l.], v. 6, n. 1, p. 22–30, 2023. DOI: 10.56750/csej.v6i1.521. Disponível em: https://jurnal.fe.umi.ac.id/index.php/CSEJ/article/view/521. Acesso em: 8 oct. 2025.