THE EFFECT OF HUMAN RESOURCES COMPETENCE ON THE GOVERNMENT IMPLEMENTATION OF INTERNAL CONTROL SYSTEM, ACCRUAL BASED ACCOUNTING STANDARDS AND THE QUALITY OF LOCAL GOVERNMENT’S FINANCIAL REPORT Jaeluddin Razak, Muntu Abdullah, Nasrullah Dali JPEP (Jurnal Progres Ekonomi Pembangunan) Vol. 2 No. 2 2017 DOI 10.33772/jpep.v2i2.8087