id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ijtc-1835	Sosilawati, Maya; Kadir, Kadir; Sarwani, Sarwani	Influence of Internal Controls, HR Quality, IT, and Accrual Accounting on Financial Report Quality in Central Kalimantan's Religious Courts	2025	16	.pdf	application/pdf	7131	360	23	The implementation of accrual-based accounting in the government sector requires the support of various internal organizational factors to produce quality financial reports. (Kalumata et al., 2016) While extensive research has explored factors influencing financial report quality, including internal control systems, human resource quality, information technology utilization, and accrual- based government accounting standards, notable research gaps persist (Aulia, 2020).	cache/ijtc-1835.pdf	txt/ijtc-1835.txt