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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. Int. J. Environ. Sci. [Internet]. 2025 Aug. 15 [cited 2026 Jun. 6];:2105-20. Available from: https://theaspd.com/index.php/ijes/article/view/7064