Nursanto, G., S. Pujonggo, M. Hamdi, V. Wirdhiningsih, and A. Febrianto. “E-Government and Public Financial Management Reform: An Examination of SAKTI Implementation”. Journal of Management : Small and Medium Enterprises (SMEs), Vol. 19, no. 2, July 2026, pp. 1567-76, doi:10.35508/jom.v19i2.26226.