@thesis{thesis,
		author={Melati  Mela},
		title ={PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP KUALITAS LAPORAN KEUANGAN PUSKESMAS (Studi Kasus pada Puskesmas Cisolok Kabupaten Sukabumi, Puskesmas Cilograng dan Puskesmas Panggarangan Kabupaten Lebak Banten)},
		year={2019},
		url={https://eprints.ummi.ac.id/1449/},
		abstract={Mela Melati (1530611044) Muhammadiyah University of Sukabumi, Effect of Human Resource Competence and Application of Government Accounting Standards on the Quality of Puskesmas Financial Reports (Supervisor Gatot Wahyu Nugroho, M. Ak., CA. and Idang Nurodin, S.Ip., M.M). This study aims to determine the Competence of Human Resources and Application of Government Accounting Standards to the Quality of Puskesmas Financial Reports. The variables used in this study are Human Resource Competence, Application of Government Accounting Standards and Quality of Puskesmas Financial Reports. The object of the research was conducted at Cisolok Health Center located in Sukabumi District, Cilograng Health Center and Panggarangan Health Center located in Lebak Banten Regency. The data used in this study are Primary Data with Quantitative research methods with associative approaches, which are then processed with the help of IBM SPSS 24 using Validity Test, Reliability Test, Normality Test, Classical Assumption Test consisting of Multicollinearity Test, t test (partial) , F test (simultaneous), determination coefficient test, and multiple linear regression analysis test. And from this result this study shows the Competence of Human Resources and the application of Government Accounting Standards affect the Quality of Puskesmas financial reports in 2019.}
		}