Dampak penerapan Peraturan Pemerintah Nomor 71 tahun 2010 terhadap Pengakuan, Pencatatan, dan Pelaporan Pinjaman dan Hibah Luar Negeri di Kementerian Pertanian = The impact of Government Regulation Number 71 year 2010 on Recognition, Recording, and Reporting of External Loans and Grants in the Ministry of Agriculture