APPLICATION OF THE ACCRUAL-BASED AGENCY ACCOUNTING SYSTEM (SAIBA) AS THE IMPLEMENTATION OF PP NO. 71 OF 2010 IN THE PREPARATION OF FINANCIAL STATEMENTS AT THE OFFICE OF THE MINISTRY OF REGION OF POHUWATO REGENCY. JEBA [Internet]. 2023 Sep. 12 [cited 2026 Apr. 3];4(2):233-46. Available from: https://journals.ubmg.ac.id/index.php/JEBA/article/view/606