Halawa, Yanima, and Hairatun Nazah. “Analisis Penerapan Standar Akuntansi Pemerintahan (SAP) Berbasis Akrual Terhadap Kinerja Keuangan Di Kantor Pemerintahan Kecamatan Medan Tuntungan”. Innovative: Journal Of Social Science Research, vol. 3, no. 5, Nov. 2023, pp. 10310-7, https://j-innovative.org/index.php/Innovative/article/view/5820.