SIREGAR, Hilda Octavana; 						MUSLIH, Muhammad.
 Pengelolaan Keuangan Pemerintah Daerah Menggunakan Open Budget Index (OBI).
<strong>JURNAL ONLINE INSAN AKUNTAN</strong>, [S.l.], v. 3, n. 2, p. 161-172, jan. 2019.
ISSN 2528-0163.
Available at: &lt;<a href="https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1033" target="_new">https://ejournal-binainsani.ac.id/index.php/JOIA/article/view/1033</a>&gt;. Date accessed: 12 july 2026.