HERMAWAN , A. Readiness of Local Governments in the Application of Accrual-Based Accounting Standards. MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi, [S. l.], v. 1, n. 02, p. 42–48, 2023. DOI: 10.58471/mar-ekonomi.v1i02.113. Disponível em: https://jurnal.seaninstitute.or.id/index.php/marekonomi/article/view/113. Acesso em: 13 may. 2026.