Asah, A. N., Syahdan, S. A. ., Boedi, *, S. ., Ernawati, S. . and Ruwanti, G. . (2025) “The Influence of Human Resource Competence on the Quality of Local Government Financial Statements with Internal Control Systems as a Mediating Variable”, INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH, 6(2), pp. 310-320. doi: 10.54951/ijtar.v6i2.1203.