ICHSAN, H.; MANSUR, A.; NOVITASARI, E. The Effect of Transfer Funds and Intellectual Capital on Local Government Financial Sustainability. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 9, n. 1, p. 326-336, 2025. DOI: 10.33395/owner.v9i1.2523. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/2523. Acesso em: 18 sep. 2026.