P. K. Lubis, K. . Matondang, D. N. Nababan, N. . Sihombing, and R. . Barus, “Analysis of the Implementation of Accrual-Based Government Accounting Standards in the Financial Statements of Medan City Government”, OJES, vol. 5, no. 2, pp. 169–173, May 2026, doi: 10.61730/1w5r5t80.