BUDIWITJAKSONO, G. S. .; YUHERTIANA, I. . Implementation of Accrual Based Accounting in Improving Empowerment Small and Medium Enterprises (SMEs) District Rungkut Surabaya. Nusantara Science and Technology Proceedings, Malang, Indonesia, p. 374-397, 2018. Disponível em: https://nstproceeding.com/index.php/nuscientech/article/view/64. Acesso em: 10 mar. 2025.