Hamza, La Ode Firman, Sabir Sabir, and Andi Aswan. “Influence Of Government Accounting Information Systems, Implementation of Government Accounting Standards, Human Resource Competence, and Internal Control Systems As Moderator Variables on the Quality of Regional Government Financial Reports in the Study of Buton Selatan District”. Pancasila International Journal of Applied Social Science 1, no. 02 (August 29, 2023): 110–123. Accessed March 17, 2025. https://risetpress.com/index.php/pancasila/article/view/199.