HERDANITA, F. A. H.; SARTIKA, D.; JAYA, A. K. 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, v. 10, n. 01, p. 40-50, 30 Jun. 2025.