Ahmad Irwan Affandi et al. 2026. Dynamics of Fiscal Dependence and Regional Expenditure Priorities: A Study of the Financial Independence of the Palu City Government 2020-2025. Akuntansi: Jurnal Akuntansi Integratif. 12, 2 (Oct. 2026), 330–353. DOI:https://doi.org/10.29080/jai.v12i2.2720.