THE INFLUENCE OF HUMAN RESOURCE COMPETENCE, APPLICATION OF GOVERNMENTAL ACCOUNTING STANDARDS AND REGIONAL FINANCIAL ACCOUNTING SYSTEMS ON THE QUALITY OF LOCAL GOVERNMENT FINANCIAL REPORTS (EMPIRICAL STUDIES ON THE GOVERNMENT OF LAMONGAN AND TUBAN) - Dientri, Abdul; Darmayanti, Novi; Rama, Radian; Sa’diyah, Salimatus (HUMANIS: Jurnal Ilmu-Ilmu Sosial dan Humaniora, 2024)