Zuliyana, Siti, Arifah Mawaddah, and Rini Hartati. “Analisis Penerapan Standar Akuntansi Pemerintah (SAP) Pada Laporan Keuangan Dinas Pertanian Kebupaten Bengkalis ”. Shafin: Sharia Finance and Accounting Journal 3, no. 1 (March 31, 2023): 11-33. Accessed December 22, 2024. https://ejournal.iainmadura.ac.id/index.php/shafin/article/view/8539.