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Rumagit, N., and S. S. Rawung. “ANALISIS SISTEM PENGELOLAAN KEUANGAN DAERAH KABUPATEN MINAHASA PROPINSI SULAWESI UTARA”. Jurnal Equilibrium , vol. 1, no. 2, Feb. 2021, pp. 1-14, https://ejurnal.unima.ac.id/index.php/equilibrium/article/view/454.