BRIAN YOGA MARDIANSYAH; SYAHRIAR ABDULLAH; SUPARTINI SUPARTINI. Determinasi Penyerapan Anggaran Kabupaten/Kota di Indonesia: Transparansi dan Kondisi Keuangan. Journal of Business, Finance, and Economics (JBFE), [S. l.], v. 7, n. 1, p. 62–73, 2026. DOI: 10.32585/jbfe.v7i1.8787. Disponível em: https://journal.univetbantara.ac.id/index.php/jbfe/article/view/8787. Acesso em: 12 aug. 2026.