Dewi, K.D.P., Siregar, S. and Nasution, J. 2023. Implementation of PP No. 71 of 2010 concerning Accrual-Based Government Accounting Standards in the Preparation of Financial Statements. Journal of Business Management and Economic Development. 1, 03 (Sep. 2023), 499–504. DOI:https://doi.org/10.59653/jbmed.v1i03.211.