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 Jul. 5];23(01):12-23. Available from: https://jurnal.uny.ac.id/index.php/jpakun/article/view/83479