“The Effect of SAP Implementation, The Clarity of The APBD And SPIP on LAKIP in North Sumatra Province”. Proceedings of The International Conference on Computer Science, Engineering, Social Science, and Multi-Disciplinary Studies 1 (November 27, 2025): 621–628. Accessed January 20, 2026. https://proceeding.raskhamedia.or.id/index.php/cessmuds/article/view/122.