@article{Kartiko2018, author = "Sigit Wahyu Kartiko and Hilda Rossieta and Dwi Martani and Trisacti Wahyuni", title = "{Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency}", year = "2018", month = "6", url = "https://scielo.figshare.com/articles/figure/Measuring_accrual-based_IPSAS_implementation_and_its_relationship_to_central_government_fiscal_transparency/7451537", doi = "10.6084/m9.figshare.7451537.v1" }