Yusra, M. ., & 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), 307–320. https://doi.org/10.54443/ijebas.v1i2.82