Talitha V, Aswar K. Implementation of Accrual-Based Government Accounting Standards in Indonesia: A Review of Organizational Factors. JEBS [Internet]. 2021 Nov. 9 [cited 2026 Oct. 25];13(5(J):22-31. Available from: https://amhinternational.com/jebs/article/view/3679-implementation-of-accrual-based-government-accounting-standards-in-indonesia-a-review-of-organizational-factors