Yustianto, D. B. P., A. J. Epenetus, T. F. Rozika, and A. . Syarif. “The Effect of Fiscal Decentralization on the Performance of Regional Apparatus Organizations”. Studi Akuntansi, Keuangan, Dan Manajemen, vol. 5, no. 1, July 2025, pp. 161-7, doi:10.35912/sakman.v5i1.3611.