Pramartha, I. M. A., I. P. G. C. A. . Aryasa, and I. K. Putra. “Fiscal Decentralization and Human Development Index: Examining the Moderating Effect of Capital Spending in Bali”. Journal of Applied Sciences in Accounting, Finance, and Tax, vol. 6, no. 1, Apr. 2023, pp. 10-19, doi:10.31940/jasafint.v6i1.10-19.