Johan, R. and Rahmawati, A. 2023. The Effect Of Regional Financial Accounting Systems And Utilization Of Information Technology On SKPD Performance With Attitude Of Government Apparatuses As A Moderating Variable. Journal Research of Social Science, Economics, and Management. 2, 12 (Jul. 2023), 2911 –. DOI:https://doi.org/10.59141/jrssem.v2i12.507.