K. Hidayah, F. H. Wismono, M. Kusumaningrum, and R. Amarullah, “Peran Inspektorat Daerah Kota Samarinda Dalam Mempertahankan Opini Wajar Tanpa Pengecualian (WTP): The Role of Regional Inspectorate of Samarinda City In Maintaining Unqualified Opinion”, j. borneo adm., vol. 15, no. 2, pp. 221–236, Aug. 2019.