Pengaruh Fiscal Stress dan Kapabilitas APIP terhadap Penyerapan Anggaran Pemda di Indonesia . Jurnal Proaksi, [S. l.], v. 12, n. 2, p. 345–359, 2025. DOI: 10.32534/jpk.v12i2.6998. Disponível em: https://e-journal.umc.ac.id/index.php/JPK/article/view/6998. Acesso em: 19 nov. 2025.