Saputra, Agustinus Imam, and Jarot Limpato. “Analisis Tahapan Kebijakan Pengoptimalan Pendapatan Daerah”. Jurnal Manajemen Perbendaharaan 2, no. 2 (December 31, 2021): 147–160. Accessed March 22, 2026. https://jmp.kemenkeu.go.id/index.php/mapan/article/view/362.