IMPLEMENTATION OF LOCAL GOVERNMENT INFORMATION SYSTEM (SIPD) AND HUMAN RESOURCES QUALITY ON THE FINANCIAL PERFORMANCE OF PPKBPPPA SERVICE OF GARUT REGENCY. VEG [Internet]. 2025 Dec. 1 [cited 2026 May 1];25(2):443-56. Available from: https://vegueta.org/index.php/VEG/article/view/139