Umam, Muhammad, Eny Rochinda, and Rahcmad Suharto. 2024. “ANALISIS KINERJA PENGELOLAAN KEUANGAN DAERAH PEMERINTAH KOTA BALIKPAPAN”. Journal of Management : Small and Medium Enterprises (SMEs) 17 (2), 701-18. https://doi.org/10.35508/jom.v17i2.17115.