Gunansya PJ, Abidin FIN. 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. acopen [Internet]. 2022 Dec. 31 [cited 2025 Sep. 1];7:10.21070/acopen.7.2022.3444. Available from: https://acopen.umsida.ac.id/index.php/acopen/article/view/3444