Haryanto, Joko Tri. “Regional Financial Performance Evaluation in the Indonesian Fiscal Decentralization Era”. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 5, no. 3 (March 4, 2018): 115–128. Accessed October 2, 2026. https://online-journal.unja.ac.id/JES/article/view/4607.