Gunawan, A., H. Basuki, F., & Usmany, P. (2024). The Effect of SIMDA Implementation and SAP Implementation on the Quality of Financial Statements: HR Competence as an Intervening Variable (Empirical Study on Central Maluku Regency Government). Daengku: Journal of Humanities and Social Sciences Innovation, 4(2), 303-313. https://doi.org/10.35877/454RI.daengku2476