Ichsan, Hisyam, Sufyan Amirullah, Eni Novitasari, and Muhammad Yusuf Y.S. “Analysis of Regional Government Readiness in Facing Budget Efficiency: Financial Sustainability and Fiscal Resilience Perspectives”. Amkop Management Accounting Review (AMAR) 5, no. 2 (December 15, 2025): 1311–1323. Accessed March 29, 2026. https://ojs.stieamkop.ac.id/index.php/amar/article/view/3107.