Indarsi, Baihaqi, and E. Novita Sari. “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) 6, no. 3 (September 28, 2026): 1198–1207. Accessed August 15, 2026. https://journal.msti-indonesia.com/index.php/ijer/article/view/917.