YUDIYANTO, Yudiyanto; NINGSIH, Sri. The Role of Risk Management Implementation in Increasing Accountability: A Study of All Regency/Municipality Governments. Jurnal Borneo Administrator, [S. l.], v. 19, n. 2, p. 131–144, 2023. DOI: 10.24258/jba.v19i2.1143. Disponível em: https://jba.lan.go.id/article/view/1143. Acesso em: 14 aug. 2026.