purba, sahala, Melani Pardede, Esra Ronatio Pakpahan, Aditia Sebayang, and Aldinus Simandalahi. “Assessing the Financial Performance of Nias Local Goverment”. Journal of Applied Sciences in Accounting, Finance, and Tax 7, no. 2 (October 30, 2024): 80–95. Accessed December 13, 2024. https://ojs2.pnb.ac.id/index.php/JASAFINT/article/view/1947.