ROBINSON, R.; FITRANITA, V.; PUTRI, R. A.; TRIPUTRAJAYA, A. I.; PUANSAH, I. Fiscal Distress: The Role of Budget Policy in Local Government. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 13, n. 5, p. 1105–1114, 2025. DOI: 10.37641/jiakes.v13i5.3972. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/3972. Acesso em: 4 jun. 2026.