DEWI, C. M.; HOKUM, A.; BENIUS, B. Causal Structure of Opsen Implementation, Human Resource Capacity, and Local Own-Source Revenue Optimization. Jurnal Ilmiah Akuntansi Kesatuan, [S. l.], v. 13, n. 6, p. 2251–2262, 2025. DOI: 10.37641/jiakes.v13i6.4646. Disponível em: https://jurnal.ibik.ac.id/index.php/jiakes/article/view/4646. Acesso em: 5 jun. 2026.