Fipiariny. S, and Rahmi Aminus. “Pengaruh Penerapan Akuntansi Berbasis Akrual Terhadap Kualitas Laporan Keuangan (Studi Kasus Pemerintah Kota Palembang)”. Equivalent : Journal of Economic, Accounting and Management, vol. 3, no. 2, June 2025, pp. 792-6, https://doi.org/10.61994/equivalent.v3i2.1138.