Nur Rahmanely, and Suhairi. “Quality Analysis of Accrual-Based Accounting Implementation in Local Governments (Comparative of Padang Pariaman Regency and Solok City)”. Aptisi Transactions on Technopreneurship (ATT), vol. 5, no. 1, Jan. 2023, pp. 53-63, doi:10.34306/att.v5i1.274.