Syah, P., Desti Monika Uli. S2, Dessy Kumala Dewi, Rani Munika, & Helmiati. (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). https://doi.org/10.24256/kharaj.v8i2.9225