Jonathan, Albertus Theo, Khoirul Aswar, and Ermawati. “The Implementation of Accrual Basis Accounting in Indonesian Local Government”. Journal of Economics and Behavioral Studies 12, no. 4(J) (September 6, 2020): 67–72. Accessed October 25, 2026. https://amhinternational.com/jebs/article/view/3511-the-implementation-of-accrual-basis-accounting-in-indonesian-local-government.