Ibrahim, H., Rachman, E. and Pariono, A. 2026. Implementasi Kebijakan Cash Management System (CMS) Dalam Meningkatkan Pengelolaan APBN Oleh Bendaharan SATKER (Studi Kasus Di KPPN Gorontalo): Implementation of the Cash Management System (CMS) Policy in Improving State Budget (APBN) Management by Work Unit Treasurers (A Case Study at KPPN Gorontalo). Jurnal Manajemen Keuangan Sektor Publik (J-MKSP). 2, 1 (Apr. 2026), 1–13. DOI:https://doi.org/10.37606/j-mksp.v2i1.476.