Kiswanto, Feri. “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, no. 10 (October 4, 2026): 1389 –. Accessed October 7, 2026. https://journal-laaroiba.com/ojs/index.php/reslaj/article/view/13576.