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NISWAR, GUSTI (2023) PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN DAERAH (Studi Empiris pada SKPD Kota Subulussalam). S1 thesis, Universitas Malikussaleh.

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