I. M. P. Adiputra, Gede Teguh Prasetya Muttiwijaya, I Dewa Gede Anom Jambe Adnyana, and Komang Tri Yasrawan, “BUDGET RATCHETING, ORIGINAL LOCAL GOVERNMENT REVENUE ORIGINAL LOCAL GOVERNMENT REVENUE, FISCAL BALANCE FUND ON CAPITAL EXPENDITURE ALLOCATIONS IN INDONESIA”, KRISNA: Kumpulan Riset Akuntansi, vol. 17, no. 2, Jan. 2026.