The Effect of Implementation of Government Accounting Standards (SAP), Competence of Human Resources (HR), Utilization of Information Technology and Regional Financial Accounting Systems on the Quality of Financial Statements with the Internal Control System as a Moderating Variable (Study on Regional Apparatus Organizations of Merangin Regency). JO [Internet]. 2024 Mar. 13 [cited 2024 Nov. 21];1(1):24-35. Available from: https://nawalaeducation.com/index.php/JO/article/view/98