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PENGARUH SISTEM INFORMASI PENGELOLAAN KEUANGAN DAERAH (SIPKD), KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN GOOD GOVERNANCE TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (STUDI PADA SKPD PEMERINTAH KOTA BANJARMASIN)

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