Divandra Putri Etaprisastia (2026) “Analysis of Regional Budget Realization against PSAP No. 02 in the Effectiveness of the Financial Report of the Surakarta City DPRD Secretariat (Analysis from an Islamic Worldview)”, al-Afkar, Journal For Islamic Studies, 9(2), pp. 2820–2834. doi: 10.31943/afkarjournal.v9i2.2312.