TAMARA , R. E. .; BIDURI, S. Factors Affecting the Success of Accrual-Based Accounting Implementation in the Sidoarjo Regency Government : Faktor-Faktor Yang Mempengaruhi Suksesnya Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Kabupaten Sidoarjo. Indonesian Journal of Law and Economics Review, [S. l.], v. 11, p. 10.21070/ijler.2021.V11.704, 2021. DOI: 10.21070/ijler.2021.V11.704. Disponível em: https://ijler.umsida.ac.id/index.php/ijler/article/view/704. Acesso em: 6 dec. 2025.