Rayyani, Azka, and Yenni Samri Juliati Nasution. “Government Readiness In The Implementation Of Accrual-Based Government Accounting Standards (Case Study At The Sumut DPRD Office)”. Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam 7, no. 01 (April 15, 2023). Accessed January 31, 2025. https://jurnal.staialhidayahbogor.ac.id/index.php/ad/article/view/4376.