Saprudin, Junaid, F., Masjhur, M.A.R., Abdullah, J. and Bilondatu, N. 2026. The Effect of Human Resources, Internal Control Systems, and Information Technology on Local Government Financial Statement Consolidation. Jurnal Ilmiah Akuntansi Kesatuan. 14, 3 (Jun. 2026), 717–728. DOI:https://doi.org/10.37641/jiakes.v14i3.5313.