Johan, R., and A. . Rahmawati. “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, vol. 2, no. 12, July 2023, pp. 2911 -, doi:10.59141/jrssem.v2i12.507.