A. Purnamasari, Zulfanetti, and D. . Hastuti, “COMPARISON OF LOCAL GOVERNMENT FINANCIAL PERFORMANCE BETWEEN JAMBI CITY AND SUNGAI PENUH CITY FOR THE PERIOD 2020–2024”, ekmabis, vol. 4, no. 2, pp. 186–202, May 2026, doi: 10.60023/s7ke0626.