M. H. Mubarok, A. A. Nasution, S. A. Kesuma, and W. Pangestu, “Local government financial performance: the effects of capital expenditure and intergovernmental revenue (The case of South Sumatra Province, Indonesia)”, JES, vol. 9, no. 6, pp. 503–512, Feb. 2022, doi: 10.22437/ppd.v9i6.11364.