Hasanah, N., R. Masdar, A. C. . Furqan, and Tenripada. “Empirical Evidence on the Role of Local Own-Source Revenue in Strengthening Fiscal Independence of Indonesian Local Governments”. Owner : Riset Dan Jurnal Akuntansi, vol. 9, no. 4, Sept. 2025, pp. 2950-63, doi:10.33395/owner.v9i4.2788.