ARIANTO, Handoko; HERIYANTO, Meyzi; KARNELI, Okta. KSPI, KTPPU, TLRHP DAN OPINI BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH. JIANA ( Jurnal Ilmu Administrasi Negara ), [S. l.], v. 16, n. 2, p. 13–22, 2019. DOI: 10.46730/jiana.v16i2.6774. Disponível em: https://jiana.ejournal.unri.ac.id/index.php/JIANA/article/view/6774. Acesso em: 16 sep. 2025.