Athaya A, Gamayuni R. The Effect of Effectiveness Ratio, Efficiency Ratio, and Fiscal Independence on Financial Distress of Local Governments in Regencies and Cities in Indonesia for the 2022-2023 Period. CjBA [Internet]. 27Oct.2025 [cited 3Apr.2026];5(2):89-05. Available from: https://www.journal.inspiring.or.id/cjba/article/view/95