The United States.
"During World War I, the United States Army formed its divisions as square divisions, in contrast to the prevailing European norm"
No.
by long division
The area of Miri Division is 26,777.1 square kilometers.
The area of Kapit Division is 38,934 square kilometers.
The area of Limbang Division is 7,788.5 square kilometers.
The area of Kuching Division is 4,559.5 square kilometers.
The area of Sibu Division is 8,278.3 square kilometers.
The area of Sargodha Division is 10,302 square kilometers.
The area of Samarahan Division is 4,967.4 square kilometers.
The area of Sarikei Division is 4,332.4 square kilometers.
The area of Mukah Division is 6,997.61 square kilometers.
The area of Betong Division is 4,180.8 square kilometers.