Sutaryo S, Amidjaya PG, Firdaus NAB. Financial sustainability of Indonesian local governments: The role of financial independence, efficiency, and solvency. AFRe Account. Finan. Rev. [Internet]. 2025 Jul. 30 [cited 2026 Nov. 11];8(2):122-34. Available from: https://jurnal.unmer.ac.id/index.php/afr/article/view/17987