Onyango-Delewa, Paul. “Fiscal Illusion As an Incentive for Local Government Public Expenditure Efficiency: The Influence of Community Sensitization”. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah 7, no. 4 (February 29, 2020): 341–358. Accessed April 18, 2026. https://www.online-journal.unja.ac.id/JES/article/view/8564.