Johan R, Rahmawati A. The Effect Of Regional Financial Accounting Systems And Utilization Of Information Technology On SKPD Performance With Attitude Of Government Apparatuses As A Moderating Variable. jrssem [Internet]. 2023 Jul. 17 [cited 2025 Dec. 5];2(12):2911 – 2923. Available from: https://jrssem.publikasiindonesia.id/index.php/jrssem/article/view/507