Accrual Accounting Reveals Material Gaps Between Operations and Budget Reports: Akuntansi Akrual Mengungkap Kesenjangan yang Signifikan Antara Laporan Operasional dan Laporan Anggaran. (2026). Indonesian Journal of Law and Economics Review, 21(4), 10.21070/ijler.v21i4.1643. https://doi.org/10.21070/ijler.v21i4.1643