Sofa, Devi Maya, and Nyurmi Ningsih. “Comparison Of Financial Statement Recording In Pekanbaru City Government Agencies: A Case Study Of The Health Department And Education Department”. Journal of Financial and Behavioural Accounting, vol. 6, no. 1, Apr. 2026, pp. 28-33, doi:10.33830/jfba.v6i1.14561.2026.