Herdanita, F.A.H., Sartika, D. and Jaya, A.K. 2025. The Influence of SIPD Applications, Human Resources, Internal Control on the Reliability of Financial Reports with Accountability of Agency Performance as a Moderating Variable (Case Study of South Sumatra Provincial Government). Jurnal Akuntansi Bisnis Pelita Bangsa. 10, 01 (Jun. 2025), 40-50. DOI:https://doi.org/10.37366/akubis.v10i01.2392.