Agustina, Frida, Agus Joko Pramono, Bahrullah Akbar, and Alma’arif Alma’arif. 2022. “Factors Determining Low Regional Financial Independence: Financial Autonomy and Degree of Decentralization ”. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara 8 (1). Jakarta, Indonesia:117-30. https://doi.org/10.28986/jtaken.v8i1.701.