A. Gunawan, F. H. Basuki, and P. Usmany, “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 j. hum. soc. sci. innov., vol. 4, no. 2, pp. 303-313, Mar. 2024.