Dariana, Dariana. “Pendekatan Akuntansi Konsep Akrual (Mengakrualkan Biaya Atau Biaya Diakrualkan)”. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita 4, no. 2 (December 31, 2015): 99-111. Accessed October 4, 2025. https://ejournal.isnjbengkalis.ac.id/index.php/iqtishaduna/article/view/66.