RASMINI, Ni Ketut; 						MASDIANTINI, Putu Riesty.
 Fiscal Decentralization, Internal Control System, Accountability of Local Government and Audit Opinion.
<strong>Jurnal Ilmiah Akuntansi dan Bisnis</strong>, [S.l.], v. 13, n. 2, p. 123-132, july 2018.
ISSN 2303-1018.
Tersedia pada: &lt;<a href="http://103.29.196.112/index.php/jiab/article/view/40604" target="_new">http://103.29.196.112/index.php/jiab/article/view/40604</a>&gt;. Tanggal Akses: 16 dec. 2025
doi: <a href="https://doi.org/10.24843/JIAB.2018.v13.i02.p06">https://doi.org/10.24843/JIAB.2018.v13.i02.p06</a>.