Suratno, Suratno. “Pengaruh Pengakuan Pendapatan Dan Beban Operasional Cash Basis Dan Accrual Basis Terhadap Laba Rugi Di RSUD Dr Soedirman Kebumen”. Jurnal Pendidikan Tambusai 6, no. 2 (May 9, 2022): 8558–8564. Accessed January 15, 2025. http://jptam.org/index.php/jptam/article/view/3513.