Herdanita, F. A. H., D. Sartika, and A. K. Jaya. “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, Vol. 10, no. 01, June 2025, pp. 40-50, doi:10.37366/akubis.v10i01.2392.