ETIK, Etik; CHOERUDIN, Achmad; DARSONO, Darsono. 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, [S. l.], v. 5, n. 1, p. 2837–2848, 2026. DOI: 10.31004/riggs.v5i1.5849. Disponível em: https://journal.ilmudata.co.id/index.php/RIGGS/article/view/5849. Acesso em: 29 oct. 2026.