Ramadana, Sri Winarsih, Mariana Mariana, Rahmaniar Rahmaniar, and Saiful Bahgia. “Determinansi Kinerja Keuangan Pemerintah Daerah”. Owner : Riset dan Jurnal Akuntansi 7, no. 2 (April 13, 2023): 1831-1840. Accessed April 17, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/1590.