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Pengaruh Kompetensi SDM, Komitmen Pimpinan, Penatausahaan Aset Tetap dan Pemanfaatan Teknologi Informasi Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan SOPD (Studi Pada SOPD Pemerintah Kabupaten Barito Utara).

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