L. O. Hasiara, Matjuri, M. Suyudi, F. Rahman, N. F. Tjetje, and Nahlah, “Government Management Strategy to Maintain the Quality of Local Government Financial Reporting in East Kalimantan Province, Indonesia”, JBMS, vol. 5, no. 1, pp. 163–172, Feb. 2023, doi: 10.32996/jbms.2023.5.1.16.