Lusiarini, F.N., Triyono , T. and Zulfikar , Z. 2026. Analysis of Indonesian Government Financial Statements for the Period 2004-2023. Studi Akuntansi, Keuangan, dan Manajemen. 5, 3 (Jan. 2026), 47–68. DOI:https://doi.org/10.35912/sakman.v5i3.4597.