IBRAHIM, H.; RACHMAN, E.; PARIONO, A. 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), [S. l.], v. 2, n. 1, p. 1–13, 2026. DOI: 10.37606/j-mksp.v2i1.476. Disponível em: https://e-journal.unbitago.ac.id/home/index.php/J-MKSP/article/view/476. Acesso em: 9 oct. 2026.