Parhusip, Poltak Teodorus, and Christy Girsang. “ KABUPATEN DAIRI””. Jurnal Riset Akuntansi & Keuangan 9, no. 1 (February 15, 2023): 136–154. Accessed July 22, 2024. https://ejournal.ust.ac.id/index.php/JRAK/article/view/2462.