Simatupanga PEY, Netti Krisna Sitompula, Rosenda Royani Lumban Tungkupa. The Effect of Understanding Accounting, Utilisation of Regional Financial Accounting Information Systems and the Role of Internal Audit on the Quality of Local Government Financial Statements. ISBN [Internet]. 2025Feb.17 [cited 2025Feb.24];1(1). Available from: https://jurnal.unprimdn.ac.id/index.php/ISBN/article/view/6428