Zulkarnaini , Zulkarnaini, Islahuddin Islahuddin, Syukriy Abdullah, and Afra Fahira. “Systematic Literature Review: Menilik Multi Aspek Implementasi Desentralisasi Fiskal Pemerintah Daerah ”. Owner : Riset dan Jurnal Akuntansi 8, no. 4 (October 1, 2024): 4353-4368. Accessed April 17, 2026. https://www.owner.polgan.ac.id/index.php/owner/article/view/2412.