Determinants Of Financial Performance Influencing Fiscal Reserves In Indonesia: The Moderating Role Of Expenditure Harmony: a Study of All Second-Level Local Governments in Indonesia. Jurnal Manajemen Bisnis, [S. l.], v. 13, n. 1, p. 644–658, 2026. DOI: 10.33096/jmb.v13i1.1322. Disponível em: http://jurnal.fe.umi.ac.id/index.php/JMB/article/view/1322. Acesso em: 3 apr. 2026.