Saruni, H. Tiawon, and A. Hukom. “The Effect of Tax Revenue Sharing Funds in Encouraging Fiscal Independence and Local Own-Source Revenue Growth”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 13, no. 6, Dec. 2025, pp. 1959-70, doi:10.37641/jiakes.v13i6.4587.