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]. 12 September 2023 [dikutip 3 April 2026];4(2):233-46. Tersedia pada: https://journals.ubmg.ac.id/index.php/JEBA/article/view/606