Robinson, R., Fitranita, V., Putri, R. A., Triputrajaya, A. I., & Puansah, I. (2025). Fiscal Distress: The Role of Budget Policy in Local Government. Jurnal Ilmiah Akuntansi Kesatuan, 13(5), 1105–1114. https://doi.org/10.37641/jiakes.v13i5.3972