Lumbanraja, T., Atmadjaja, Y. V. I., Suprihartini, Y., Taryana, T., & Suryapermana, N. (2023). The relevance of the competence of state officials to the effectiveness of accounting in local government financial reports. International Journal of Business, Economics & Management, 6(1), 60-68. https://doi.org/10.21744/ijbem.v6n1.2075