Saprudin, Saprudin, and Mohamad Abdul Radjak Masjhur. “Functional Oversight Reform As a Strategic Instrument for Effective Regional Financial Governance”. International Journal of Management Science and Information Technology, vol. 5, no. 2, Oct. 2025, pp. 396-03, https://doi.org/10.35870/ijmsit.v5i2.5607.