SYAH, Pirman; DESTI MONIKA ULI. S2; DESSY KUMALA DEWI; RANI MUNIKA; HELMIATI. 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, [S. l.], v. 8, n. 2, 2026. DOI: 10.24256/kharaj.v8i2.9225. Disponível em: https://ejournal.iainpalopo.ac.id/index.php/alkharaj/article/view/9225. Acesso em: 15 apr. 2026.