Setiartiti, Lilis. “SAPA Paradigma Baru Sistem Akuntansi Sektor Publik Dalam Pelaksanaan Otonomi Daerah”. Journal of Accounting and Investment 3, no. 1 (January 19, 2016): 27–36. Accessed May 6, 2025. https://journal.umy.ac.id/index.php/ai/article/view/793.