Manurung CCP, Aloysius Harry Mukti. The Effect Of Understanding Of Local Government Accounting Systems And Human Resources Competence On The Performance Of Financial Managers With Welfare Benefits As A Moderation Variable. Governors [Internet]. 2023 May 1 [cited 2026 Apr. 30];2(1):1-8. Available from: https://itscience-indexing.com/jurnal/index.php/governors/article/view/1959