Kurniawan, Agus, and Citra Etika. “Implementation of Government Accounting Standards, Its Implications for Accountability and Transparency in Indonesian Local Governments”. Jurnal Kajian Akuntansi, Auditing Dan Perpajakan, vol. 3, no. 1, Apr. 2026, pp. 1-9, https://doi.org/10.35760/jkaap.2026.v3i1.115.