SARASWATI, Erwin. Indonesia. Simposium Nasional Keuangan Negara, [S. l.], v. 1, n. 1, p. 1020–1045, 2018. Disponível em: https://jurnalbppk.kemenkeu.go.id/snkn/article/view/249. Acesso em: 23 apr. 2026.