Purba, Sahala, Marpaung, Catherine, Sinaga, Deda, Ginting, Emisa, AND Sirait, Tessa. " Evaluation of Financial Statements in Assessing the Financial Performance of the Local Government of South Labuhanbatu Regency" JCA (Jurnal Cendekia Akuntansi) [Online], Volume 5 Number 1 (22 June 2024)