Implementation of Agency Level Financial Application Systems (Sakti), Hr Competency, Internal Control with Compliance With Financial Management Regulations as a Moderation Variable on the Quality of Government Financial Reports. International Journal of Environmental Sciences, [S. l.], p. 2105–2120, 2025. DOI: 10.64252/rzvbda22. Disponível em: https://theaspd.com/index.php/ijes/article/view/7064.. Acesso em: 6 jun. 2026.