N. Nataria, D. S. Tullah, and S. Sutarti, “Digital Governance and Workforce Competence Shape Public Financial Reporting: Tata Kelola Digital dan Kompetensi Tenaga Kerja Mempengaruhi Pelaporan Keuangan Publik”, acopen, vol. 11, no. 2, p. 10.21070/acopen.11.2026.14760, Jul. 2026.