WIJAYA, E.; TUAH, S. N.; TIAWON, H. Fiscal Independence and Effectiveness of Regional Revenue on Human Development Index: A Path Analysis. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 13, n. 6, p. 1713–1724, 2025. DOI: 10.37641/jiakes.v13i6.4491. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/4491. Acesso em: 5 jun. 2026.