SARUNI; TIAWON, H.; HUKOM, A. The Effect of Tax Revenue Sharing Funds in Encouraging Fiscal Independence and Local Own-Source Revenue Growth. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 13, n. 6, p. 1959–1970, 2025. DOI: 10.37641/jiakes.v13i6.4587. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/4587. Acesso em: 5 jun. 2026.