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), pp. 47–68. doi: 10.35912/sakman.v5i3.4597.