MUTIARIN, D. Public Budgeting in The Fiscal Decentralization Policy in Indonesia. Jurnal Ilmiah Administrasi Pemerintahan Daerah, [S. l.], v. 9, n. 2, 2018. Disponível em: https://ejournal.ipdn.ac.id/JAPD/article/view/104. Acesso em: 1 jul. 2025.