Yamin, Nina Yusnita, Muhammad Rizki Lawaidjo, and Ridwan . 2025. “Moderation of Human Resource Competencies in Quality of Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Control Environment”. Journal of Ecohumanism 4 (1):1539 -. https://doi.org/10.62754/joe.v4i1.5968.