Wardani, E. K., and D. Hasibuan. “The Impact of Financial Report Quality and Performance-Based Budget Implementation on the Accountability Performance of Government Agencies With Accounting Control As a Moderator: Empirical Study of Regional Government Work Units in Bogor City”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 12, no. 4, Aug. 2024, pp. 471-82, doi:10.37641/jiakes.v12i4.2684.