Fatmasari, Baiq Rizky, Septian Asriadi Putra, and Wiwik Dwi Pratiwi. “Optimization of Local Revenue: Indragiri Hulu Regency”. ITB Graduate School Conference 2, no. 2 (June 25, 2023): 87–102. Accessed October 5, 2025. https://gcs.itb.ac.id/proceeding-igsc/index.php/igsc/article/view/104.