Satrio, S., H. Usman, and R. Ayu Dasila. “Analysis of SIPD-RI Implementation on Financial Report Quality With Accountability As an Intervening Variable”. Neraca Keuangan : Jurnal Ilmiah Akuntansi Dan Keuangan, vol. 21, no. 1, Apr. 2026, pp. 117-28, doi:10.32832/neraca.v21i1.23302.