Widyastuti, R.N. and Wulandari, I. 2024. Pengaruh Kompetensi SDM, Implementasi Akuntansi Akrual, Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan. Journal of Education Research. 5, 4 (Nov. 2024), 5368–5375. DOI:https://doi.org/10.37985/jer.v5i4.1772.