Tehupuring, Ronald. “Mapping of Budget Stress in Indonesia: Consequence on Budget Implementation”. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 7, no. 1 (June 28, 2021): 39–57. Accessed March 29, 2024. https://jurnal.bpk.go.id/index.php/TAKEN/article/view/542.