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 [Internet]. 2025Dec.21 [cited 2026Jan.16];4(2):145-60. Available from: https://constitution.uinkhas.ac.id/index.php/cj/article/view/140