PA, E. B. M., P. . Lumbanraja, and Nazaruddin. “Lecturer Development Strategy to Improve Capabilities at STMIK Kaputama Binjai Towards Excellent Accreditation”. Permana : Jurnal Perpajakan, Manajemen, Dan Akuntansi, vol. 17, no. 3, May 2026, pp. 3577-86, doi:10.24905/permana.v17i3.1510.