Somantri, A.A. et al. 2025. Government Financial Management Review: The Impact of Government Spending and Budget Surplus (SiLPA) on Regional Development. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik. 10, 3 (Sep. 2025), 188–205. DOI:https://doi.org/10.33105/itrev.v10i3.1356.