Ana Maulidiyah, Rohmatul Nurul Ummiyah, Nuris Salwa, Uswatul Ula, and Mohamad Djasuli. “Desentralisasi Fiskal Dan Kemandirian Keuangan Daerah Di Indonesia: Systematic Literatur Review”. Jambura Accounting Review 7, no. 1 (June 1, 2026): 376 - 387. Accessed July 26, 2026. https://jar.fe.ung.ac.id/index.php/jar/article/view/288.