Etik, E., Choerudin, A. and Darsono, D. 2026. Kontribusi Catatan Atas Laporan Keuangan (CALK), Penggunaan Laporan Keuangan Daerah Dan Kapasitas SDM Keuangan Terhadap Capaian Kinerja Instansi. RIGGS: Journal of Artificial Intelligence and Digital Business. 5, 1 (Feb. 2026), 2837–2848. DOI:https://doi.org/10.31004/riggs.v5i1.5849.