[1]
Y. M. Putra, N. Hidayah, H. Harnovinsah, and N. H. Ahmad, “Enhancing Regional Financial Quality: The Role of Government Accounting Standards, Human Resource Capability, and IT Utilization”, SEBI, vol. 1, no. 1, pp. 30–45, May 2024, Accessed: Feb. 16, 2026. [Online]. Available: https://ejournal.bacadulu.net/index.php/sebi/article/view/16