“PROVINCIAL FINANCIAL PERFORMANCE UNDER FISCAL AUTONOMY : EVIDENCE FROM SULAWESI AND KALIMANTAN (2022-2024)” (2026) Proceeding of SINERGY, 1(1), pp. 1208–1217. Available at: https://conference.unita.ac.id/index.php/proceeding-of-sinergy/article/view/754 (Accessed: 2 March 2026).