SAPUTRA, A.; RACHMAD SOETIJONO, I.; LISTYANA CHANDRA, R. Implikasi Pasal 97 Undang-Undang No 1 Tahun 2022 Tentang HKPD terhadap Desentralisasi Fiskal : Implications of Article 97 of Law No. 1 of 2022 concerning HKPD on Fiscal Decentralization . Constitution Journal, [S. l.], v. 4, n. 2, p. 145–160, 2025. DOI: 10.35719/constitution.v4i2.140. Disponível em: https://constitution.uinkhas.ac.id/index.php/cj/article/view/140. Acesso em: 16 jan. 2026.