Arianto, Handoko, Meyzi Heriyanto, and Okta Karneli. “KSPI, KTPPU, TLRHP DAN OPINI BPK ATAS LAPORAN KEUANGAN PEMERINTAH DAERAH”. JIANA ( Jurnal Ilmu Administrasi Negara ) 16, no. 2 (January 7, 2019): 13–22. Accessed September 4, 2025. https://jiana.ejournal.unri.ac.id/index.php/JIANA/article/view/6774.