Nasution, Ichlasul Amin. “FISCAL STRESS IN LOCAL GOVERNMENTS: DO LOCAL REVENUE, DEBT UTILIZATION AND SERVICE LEVEL FLEXIBILITY INFLUENCE?”. Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) 6, no. 1 (January 26, 2024): 1–20. Accessed December 6, 2025. https://journal.uinsgd.ac.id/index.php/aksy/article/view/30725.