Letelay, Santi Natalia, and Riatu Mariatul Qibthiyyah. “Special Allocation Funds and Poverty Alleviation: Evidence From Lagging and Non-Lagging Regions in Indonesia”. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, vol. 11, no. 2, June 2026, pp. 184-97, doi:10.33105/itrev.v11i2.1409.