Herdhiani, Vicky Dian, et al. “BUMD Contribution As a Moderation of Association Between Revenue and Expenditure With Regional Financial Independence”. JFBA: Journal of Financial and Behavioural Accounting, vol. 2, no. 2, Sept. 2022, pp. 45-58, doi:10.33830/jfba.v2i2.4184.2022.