KARUNIA, A. P.; PAYAMTA, P.; SUTARYO, S. The Implementation of Accrual-based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?. Journal of Accounting and Investment, [S. l.], v. 20, n. 2, p. 26–43, 2019. DOI: 10.18196/jai.2002115. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/5273. Acesso em: 10 may. 2025.