Kristiana, Ida, Ega Priyatna Erlangga, and Andwiani Sinarasri. “The Influence of Implementing Government Accounting Standards Based on Competence With The Use of Accounting Information Systems As A Moderation Variable”. Journal of Accounting Science 8, no. 1 (January 29, 2024): 72–87. Accessed January 26, 2026. https://jas.umsida.ac.id/index.php/jas/article/view/1748.