NURHIDAYAH, N.; MASDAR, R.; USMAN, R.; MASRUDDIN, M.; DIN, M. DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEMS: THE ROLE OF HUMAN RESOURCE COMPETENCY, GOVERNANCE, ORGANIZATIONAL INERTIA AS MODERATING VARIABLES. Jurnal Aplikasi Akuntansi, [S. l.], v. 10, n. 2, p. 702–718, 2026. DOI: 10.29303/jaa.v10i2.825. Disponível em: https://jaa.unram.ac.id/index.php/jaa/article/view/825. Acesso em: 11 aug. 2026.