Harahap, Misna Doharni, and Irsad Lubis. “Analysis of Factors Affecting the Human Development Index Between Districts / Cities in North Sumatra Province”. Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 20, no. 2 (August 8, 2025): 289–293. Accessed December 5, 2025. https://ejournal.uika-bogor.ac.id/index.php/neraca/article/view/17834.