ARIFIN, Johan. Potential Factors to Enhance the Level of Disclosure within Financial Statements of Indonesian Provincial Governments. Jurnal Akuntansi dan Keuangan, [S. l.], v. 20, n. 2, p. 89–98, 2019. DOI: 10.9744/jak.20.2.89-98. Disponível em: https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/21496. Acesso em: 4 oct. 2025.