Rafael, Sarinah, and Iis Istianah. “Comparative Analysis of Local Government Financial Performance Before and During Covid-19 Pandemic ”. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 8, no. 2 (December 28, 2022): 199–212. Accessed April 24, 2024. https://jurnal.bpk.go.id/index.php/TAKEN/article/view/1147.