Ibrahim, Hasan, Ellys Rachman, and Agus Pariono. “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, no. 1 (April 30, 2026): 1–13. Accessed October 9, 2026. https://e-journal.unbitago.ac.id/home/index.php/J-MKSP/article/view/476.