Yose Sinambela, H. G., Michael Panggabean, G. P. and Muda, I. (2025) “IMPLEMENTATION OF SAP NO.12 CONCERNING OPERATIONAL REPORTS OF TANJUNG BALAI CITY”, JIAR : Journal Of International Accounting Research, 4(01), pp. 61–70. doi: 10.62668/jiar.v4i01.1788.