Nurhidayah, N., Masdar, R., Usman, R., Masruddin, M. and Din, M. (2026) “DETERMINANTS OF SUCCESSFUL IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEMS: THE ROLE OF HUMAN RESOURCE COMPETENCY, GOVERNANCE, ORGANIZATIONAL INERTIA AS MODERATING VARIABLES”, Jurnal Aplikasi Akuntansi, 10(2), pp. 702–718. doi: 10.29303/jaa.v10i2.825.