SAPRUDIN; JUNAID, F.; MASJHUR, M. A. R.; ABDULLAH, J.; BILONDATU, N. The Effect of Human Resources, Internal Control Systems, and Information Technology on Local Government Financial Statement Consolidation. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 14, n. 3, p. 717–728, 2026. DOI: 10.37641/jiakes.v14i3.5313. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/5313. Acesso em: 6 jul. 2026.