Ahmad, Abdul Chalid, Chairullah Amin, Said Mala, and Irawan Abae. “Revisiting Fiscal Transfer Equity: Lessons from Indonesia’s General Allocation Fund Reform ”. Amkop Management Accounting Review 6, no. 1 (March 14, 2026): 733–751. Accessed October 11, 2026. https://ojs.vifada.id/index.php/amar/article/view/3614.