THE EFFECT OF THE APPLICATION OF GOVERNMENT ACCOUNTING STANDARDS (SAP) AND FIXED ASSETS ON THE QUALITY OF FINANCIAL STATEMENTS IN BANDUNG DISTRICT LOCAL GOVERNMENTS. JISIPOL [Internet]. 2025 May 27 [cited 2026 Sep. 9];9(2). Available from: https://ejournal.unibba.ac.id/index.php/jisipol/article/view/1642