1. Bahl R., Fiscal Decentralization As Development Policy, Public Budgeting & Finance, Vol.19, No.2, 1999, pp.59-75, https://doi.org/10.1046/j.0275- 1100.1999.01163.x
2. RS, P. H., Implementation of Indonesia's Fiscal Decentralization Policy: Increasing Equitable Economic Development in Provinces throughout Indonesia, National Symposium on State Finance, Vol.1, No.1, 2018, pp.1066- 1086.
3. Hastuti, P., Fiscal decentralization and political stability within the framework of implementing regional autonomy in Indonesia, National Symposium on State Finance, Vol.1, No.1, 2018, pp.784-799.
4. Solehudin, A., Barriers and Risks to Using Municipal Bonds as an Alternative to Regional Financing, Retrieved April, 14, 2017.
5. Setiadi W., Study of regional bonds as an alternative source of financing for regional development (case study in Central Java provincial government), Journal of RAK (Financial Accounting Research), Vol.1, No.1, 2016, pp.61-74, https://doi.org/10.31002/ rak.v1i1.66