Kiswanto, Feri. 2026. “The Effect of Accounting Understanding, Accounting System Utilization, Internal Audit, and Internal Control System on The Quality of Hospital Financial Statements: A Study at PT XYZ”. Reslaj: Religion Education Social Laa Roiba Journal 8 (10):1389 -. https://doi.org/10.47467/reslaj.v8i10.13576.