YULIANA, Yuliana; RIFANDI, Muhamad. Pengaruh Penerapan SAP, Sistem Akuntansi Keuangan Daerah, Kompetensi SDM, dan Pemanfaatan Teknologi Informasi Terhadap Kualitas Laporan Keuangan. Financial and Accounting Indonesian Research, [S. l.], v. 5, n. 2, p. 63–76, 2025. DOI: 10.36232/fair.v5i2.3955. Disponível em: https://e-journal.unimudasorong.ac.id/index.php/FAIR/article/view/3955. Acesso em: 23 jun. 2026.