INDARSI; BAIHAQI; SARI, E. Novita. The Effect of Government Information Technology Utilization (E-Government), Human Resource Capacity, and the Government Internal Control System (SPIP) on the Accountability of Regional Financial Management. Indonesian Journal Economic Review (IJER), [S. l.], v. 6, n. 3, p. 1198–1207, 2026. DOI: 10.59431/ijer.v6i3.917. Disponível em: https://journal.msti-indonesia.com/index.php/ijer/article/view/917. Acesso em: 15 aug. 2026.