Kent RR, Soemartono T, Sukmana P, Djatmika GH. A Digital Governance Model for Regional Financial Planning and Budgeting to Strengthen Effectiveness and Transparency at the Directorate General of Regional Financial Development. SJAM [Internet]. 2026 Aug. 20 [cited 2026 Sep. 6];4(2):400-15. Available from: https://research.e-siber.org/SJAM/article/view/1116