Analisis Pengaruh Sistem Pengendalian Internal (SPI) dan Kompetensi Aparatur terhadap Kualitas Laporan Keuangan Pemerintah Daerah (Studi Kasus: Badan Pengelolaan Keuangan & Aset Kota Pasuruan). Integrative Perspectives of Social and Science Journal, [S. l.], v. 3, n. 07 Juli, p. 1260–1274, 2026. Disponível em: https://ipssj.com/index.php/ojs/article/view/1806. Acesso em: 21 oct. 2026.