Kustono, Alwan Sri, and Ardhya Yudistira Adi Nanggala. 2020. “Preparing the Quality of Financial Statements at Health Centers: To Explore the Role of Regional Inspectorates and Professionalism of Accounting Personnel”. The Indonesian Accounting Review 10 (1): 1-12. https://doi.org/10.14414/tiar.v10i1.1878.