GUNAWAN, Adri; H. BASUKI, Ferry; USMANY, Paul. The Effect of SIMDA Implementation and SAP Implementation on the Quality of Financial Statements: HR Competence as an Intervening Variable (Empirical Study on Central Maluku Regency Government). Daengku: Journal of Humanities and Social Sciences Innovation, [S. l.], v. 4, n. 2, p. 303–313, 2024. DOI: 10.35877/454RI.daengku2476. Disponível em: https://qemsjournal.org/index.php/daengku/article/view/2476. Acesso em: 10 jun. 2026.