THE INFLUENCE OF BUDGET PREPARATION PARTICIPATION, HUMAN RESOURCE QUALITY AND ACCOUNTING SYSTEM IMPLEMENTATION ON LOCAL GOVERNMENT PERFORMANCE. TIMOR LOROSA’E JOURNAL OF BUSINESS AND INNOVATION (TORBIN), [S. l.], v. 3, n. 01, p. 182–198, 2026. Disponível em: https://jurnal.iob.edu.tl/index.php/torbin/article/view/52. Acesso em: 18 jul. 2026.