Yusra, M. and Afni Yunita , N. 2021. ANALYSIS OF DETERMINATION OF THE IMPLEMENTATION ACCRUAL-BASED ACCOUNTING STANDARDS IN LHOKSEUMAWE REGENCY. International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS). 1, 2 (Dec. 2021), 307–320. DOI:https://doi.org/10.54443/ijebas.v1i2.82.