BUDI HENDARIS , Raden; ZULFIKAR , Rudi; MUCHLIS, Munawar; YUSIVA IBRANI, Ewing. Strengthening Fiscal Capacity and Investment Spending for Enhanced Public Financial Performance. International Journal of Accounting and Economics Studies, [S. l.], v. 12, n. 8, p. 854–862, 2025. DOI: 10.14419/wnq42a66. Disponível em: https://www.sciencepubco.com/index.php/IJAES/article/view/37414.. Acesso em: 2 jan. 2026.