NASUTION, A. R. The Effect of Implementation of Accrual-Based Government Accounting Standards on The Quality of Financial Statements Regional Government. International Journal of Applied Finance and Business Studies, [S. l.], v. 8, n. 2, p. 42–50, 2020. Disponível em: https://ijafibs.pelnus.ac.id/index.php/ijafibs/article/view/21. Acesso em: 17 apr. 2026.