KRISTIAWATI, E.; RISAL. ANALISIS PENERAPAN SIPKD TERHADAP KINERJA BENDAHARA PADA SKPD-SKPD DI KOTA PONTIANAK. Jurnal Equilibrium Manajemen Fakultas Ekonomi Universitas Panca Bhakti, [S. l.], v. 1, n. 1, p. 26–41, 2018. Disponível em: https://jurnal.upb.ac.id/index.php/equalibrium/article/view/72. Acesso em: 5 sep. 2025.