Syah, P. et al. 2026. Application of Government Accounting Standards and Internal Control System to the Quality of Local Government Financial Statements with Human Resources Quality as a Moderation Variable (case study on Bangkinang Hospital). Al-Kharaj: Journal of Islamic Economic and Business. 8, 2 (Apr. 2026). DOI:https://doi.org/10.24256/kharaj.v8i2.9225.