Bakar, Abu, and Otti Ilham Khair. “Which Local Government Financial Management Is More Qualified, Jakarta or Surabaya?”. Account and Financial Management Journal 7, no. 9 (September 12, 2022): 2899–2910. Accessed September 28, 2026. http://www.everant.org/index.php/afmjh/article/view/697.