Amaruddin, A. A., Rasmuin, and Rahmawati. “Implementing of the Local Government Information System Policy In Financial Report Preparation for Local Government Units: A Case Study in Baubau City”. Ilomata International Journal of Social Science, Vol. 6, no. 2, Mar. 2025, pp. 505-19, doi:10.61194/ijss.v6i1.1495.