Kuntadi, C., Cipto Juwanto and Muhammad Irvan Zakaria (2023) “Factors Affecting the Preparation of Government Financial Statements: Application of Government Accounting Standards, Utilization of Information Technology, and Internal Control System (Literature Review of State Financial Management)”, Dinasti International Journal of Economics, Finance & Accounting, 4(2), pp. 326–333. doi: 10.38035/dijefa.v4i2.1851.