GUNANSYA, P. J.; ABIDIN, F. I. N. Accounting Systems and Human Resources: Enhancing Financial Timeliness and BOS Disbursements: Sistem Akuntansi dan Sumber Daya Manusia: Meningkatkan Ketepatan Waktu Laporan Keuangan dan Pencairan Dana BOS. Academia Open, [S. l.], v. 7, p. 10.21070/acopen.7.2022.3444, 2022. DOI: 10.21070/acopen.7.2022.3444. Disponível em: https://acopen.umsida.ac.id/index.php/acopen/article/view/3444. Acesso em: 1 sep. 2025.