Pengaruh Pemahaman Akuntansi, Pemanfaatan Sistem Informasi Akuntansi, Dan Penerapan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Sekretariat DPRD Kabupaten Buleleng. Management Studies and Entrepreneurship Journal (MSEJ), [S. l.], v. 7, n. 5, p. 723–733, 2026. DOI: 10.37385/yvyyq746. Disponível em: https://journal.yrpipku.com/index.php/msej/article/view/11262. Acesso em: 24 may. 2026.