NASUTION, A. R. . The Effect Of Implementation Of Accrual-Based Government Accounting Standards On The Quality Of Local Government Financial Reports. International Journal of Applied Finance and Business Studies, [S. l.], v. 9, n. 2, p. 76–83, 2021. DOI: 10.35335/ijafibs.v9i2.15. Disponível em: https://ijafibs.pelnus.ac.id/index.php/ijafibs/article/view/15. Acesso em: 17 apr. 2026.