“The Influence Of Human Resource Competencies, Information Technology Utilization, And Education Level On The Quality Of Financial Statements Of LPD Abiansemal”. Journal Research of Accounting 7, no. 1 (December 24, 2025): 134–146. Accessed April 22, 2026. http://jarac.untrimbali.ac.id/index.php/jarac/article/view/71.