Dewi, Khadijah Dinda Putri, Saparuddin Siregar, and Juliana Nasution. “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, no. 03 (September 6, 2023): 499–504. Accessed July 26, 2025. https://risetpress.com/index.php/jbmed/article/view/211.