Kurniawan A, Etika C. Implementation of Government Accounting Standards, Its Implications for Accountability and Transparency in Indonesian Local Governments. jkaap [Internet]. 10 April 2026 [dikutip 7 Juni 2026];3(1):1-9. Tersedia pada: https://ejournal.gunadarma.ac.id/index.php/jkaap/article/view/115