KURNIAWAN, Agus; ETIKA, Citra. Implementation of Government Accounting Standards, Its Implications for Accountability and Transparency in Indonesian Local Governments. Jurnal Kajian Akuntansi, Auditing dan Perpajakan, [S. l.], v. 3, n. 1, p. 1–9, 2026. DOI: 10.35760/jkaap.2026.v3i1.115. Disponível em: https://ejournal.gunadarma.ac.id/index.php/jkaap/article/view/115. Acesso em: 7 jun. 2026.