PERAN MEDIASI IMPLEMENTASI SAP BERBASIS AKRUAL TERHADAP EFEKTIFITAS IKLIM KOMUNIKASI DAN KINERJA SIPKD. Develop, [S. l.], v. 8, n. 1, p. 35–48, 2024. DOI: 10.25139/dev.v8i1.7350. Disponível em: https://ejournal.unitomo.ac.id/index.php/ep/article/view/7350. Acesso em: 17 jun. 2026.