Agustina, F., Pramono, A. J., Akbar, B., & Alma’arif, A. (2022). Factors Determining Low Regional Financial Independence: Financial Autonomy and Degree of Decentralization . Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 8(1), 117–130. https://doi.org/10.28986/jtaken.v8i1.701