PADDERY. The Effect of Human Resource Capacity, Utilization of Information Technology and Internal Control Accounting of Reliability Local Government Financial Reporting. Jurnal Ilmiah Raflesia Akuntansi, [S. l.], v. 4, n. 2, p. 26–36, 2018. Disponível em: http://ejournal.polraf.ac.id/index.php/JIRA/article/view/18. Acesso em: 31 des. 2025.