@inproceedings{eliana_nurhayati_sijabat_supriyanto_karollah_2020, 
  title={The Development of Accrual Accounting in Indonesia}, 
  DOI={10.4108/eai.20-6-2020.2300682}, 
  publisher={EAI}, 
  author={Eliana, Eliana and Nurhayati, Nurhayati and Sijabat, Ferdi and Supriyanto, Supriyanto and Karollah, Banta}, 
  year={2020}
  }