SULAEMAN, Mediaty, and A. . Kusumawati. “INSTITUTION LEVEL FINANCIAL APPLICATION SYSTEM AND INTERNAL CONTROL OF THE QUALITY OF GOVERNMENT FINANCIAL REPORTS WITH THE QUALITY OF HUMAN RESOURCES AS A MODERATION VARIABLE”. International Journal of Multidisciplinary Research and Studies, vol. 6, no. 01, Jan. 2023, pp. 01-23, doi:10.33826/ijmras/v06i01.1.