RIFAI, Ahmad; 						INAPTY, Biana Adha; 						PANCAWATI M., Rr Sri.
 Analisis Faktor–Faktor yang Memengaruhi Keterlambatan Daya Serap Anggaran (Studi Empiris Pada SKPD Pemprov NTB).
<strong>Jurnal Ilmiah Akuntansi dan Bisnis</strong>, [S.l.], v. 11, n. 1, jan. 2016.
ISSN 2303-1018.
Available at: &lt;<a href="https://ojs.unud.ac.id/index.php/jiab/article/view/22550" target="_new">https://ojs.unud.ac.id/index.php/jiab/article/view/22550</a>&gt;. Date accessed: 04 nov. 2025.
doi: <a href="https://doi.org/10.24843/JIAB.2016.v11.i01.p01">https://doi.org/10.24843/JIAB.2016.v11.i01.p01</a>.