FIRMANSYAH, A.; AZHAR, Z. Assessing The Readiness of Local Governments for Sustainability Reporting in Indonesia: A Policy and Institutional Analysis . IPSAR (International Public Sector Accounting Review), [S. l.], v. 3, n. 1, p. 25–47, 2025. DOI: 10.31092/ipsar.v3i1.3654. Disponível em: https://jurnal.pknstan.ac.id/index.php/IPSAR/article/view/3654. Acesso em: 27 feb. 2026.