Gwijangge, K. ., Marlissa, E. R. . and S, T. P. U. . (2026) “Determinants of Regional Own-Source Revenue (PAD) and Its Implications for Local Budget Capacity: Evidence from Nduga Regency, Indonesia”, International Journal of Accounting and Management Information Systems, 4(1), pp. 61–73. doi: 10.35912/ijamis.v4i1.4185.