Annisa; Syamsuddin, S.; Rusli, A. Pengaruh Penerapan Standar Akuntansi Pemerintah Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan: The Influence Of Government Accounting Standards Implementation And Human Resource Competence On The Quality Of Financial Reports. JPAI 2025, 23, 12-23.