Hermawan , A. “Readiness of Local Governments in the Application of Accrual-Based Accounting Standards”. MAR-Ekonomi: Jurnal Manajemen, Akuntansi Dan Rumpun Ilmu Ekonomi, vol. 1, no. 02, May 2023, pp. 42-48, https://jurnal.seaninstitute.or.id/index.php/marekonomi/article/view/113.