EKA PUJI LESTARI; YUNITA FITRIA. THE EFFECT OF HUMAN RESOURCE COMPETENCY, INFORMATION TECHNOLOGY UTILIZATION, INTERNAL CONTROL SYSTEMS, AND WORK MOTIVATION ON THE QUALITY OF FINANCIAL REPORTS OF COMMUNITY HEALTH CENTERS IN THE CITY OF BALIKPAPAN. JASS (Journal of Accounting for Sustainable Society), [S. l.], v. 8, n. 01, 2026. DOI: 10.35310/jass.v8i01.1691. Disponível em: https://ojs.stiesa.ac.id/index.php/jass/article/view/1691. Acesso em: 4 aug. 2026.