PENGARUH SISTEM AKUNTASI KEUANGAN DAERAH DAN KOMPETENSI SDM TERHADAP KUALITAS LAPORAN KEUANGAN DI BADAN PENDAPATAN DAERAH KABUPATEN KARO. JOURNAL OF SCIENCE AND SOCIAL RESEARCH, [S. l.], v. 9, n. 5, p. 7632 – 7640, 2026. DOI: 10.54314/jssr.v9i5.7151. Disponível em: https://jurnal.goretanpena.com/index.php/JSSR/article/view/7151.. Acesso em: 11 oct. 2026.