Serniati Zebua, Kurniawan Sarototonafo Zai, and Dedi Irawan Zebua. “Civil Servant Payroll Accounting at The Office of Population and Civil Registration of Gunungsitoli City”. Equivalent : Journal of Economic, Accounting and Management 3, no. 1 (August 24, 2024): 212–218. Accessed July 4, 2025. https://jurnal.dokicti.org/index.php/equivalent/article/view/677.