DAELI, Mujur Kurniawati; ZAI, Kurniawan Sarototonafo; KAKISINA, Sophia Molinda; ZEBUA, Fakta Solala. Implementation Of PSAP No. 11 In The Preparation Of Consolidated Financial Reports At The Secretariat Of The West Nias Regency DPRD . Journal of Management, Economic, and Accounting, [S. l.], v. 4, n. 2, p. 921–936, 2025. DOI: 10.37676/jmea.v4i2.933. Disponível em: https://jurnalunived.com/index.php/JMEA/article/view/933. Acesso em: 6 aug. 2026.