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 [Internet]. 2025 Apr. 30 [cited 2025 May 14];23(01):12-23. Available from: https://jurnal.uny.ac.id/index.php/jpakun/article/view/83479