PA, E. B. M., Lumbanraja, P. . and Nazaruddin (2026) “Lecturer Development Strategy to Improve Capabilities at STMIK Kaputama Binjai Towards Excellent Accreditation”, Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi, 17(3), pp. 3577–3586. doi: 10.24905/permana.v17i3.1510.