Karunia, Asaprima Putra, Payamta Payamta, and Sutaryo Sutaryo. “The Implementation of Accrual-Based Accounting in Indonesian Government: Has Local Government Financial Statement Quality Improved?”. Journal of Accounting and Investment 20, no. 2 (April 13, 2019): 26–43. Accessed May 10, 2025. https://journal.umy.ac.id/index.php/ai/article/view/5273.