Lesar, William Stephanus Tristan, Riko Setya Wijaya, and Marseto. “The Impact of Accrual-Based Accounting in Financial Reporting of the Regional Revenue Agency of Surabaya City”. ETHOS: Jurnal Penelitian dan Pengabdian kepada Masyarakat 13, no. 1 (February 4, 2025): 23–30. Accessed February 23, 2025. https://journals.unisba.ac.id/index.php/ethos/article/view/5715.