Puspasari, L. . and Cris Kuntadi (2023) “The Effect of the Implementation of Government Accounting Standards, Human Resource Competencies, and Integrated Agency-Level Financial Application Systems as Determinants of the Quality of Government Financial Statements”, Journal of Accounting and Finance Management, 4(1), pp. 1–16. doi: 10.38035/jafm.v4i1.185.