I. Susilawati, L. Nurlaela, Y. Kiranawati, S. Abdullah, N. Adryantomo, and A. Sofia, “Analysis of Financial Independence of Regency/City Governments in Java Island Based on Comparison and High Local Original Revenue (PAD)”, Annual International Conference on Islamic Economics and Business (AICIEB), vol. 1, pp. 9-18, Dec. 2021.