Exploring the literacy level of local government financial statements of legislative members in a developing country

This research aims to explore the literacy level of local government financial statements (LGFS) among regional legislative council members in Indonesia. Utilizing a predominantly qualitative approach with a descriptive investigation, this research developed a prototype of LGFS literacy measurement...

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Bibliographic Details
Main Authors: Irwan Taufiq Ritonga, Nia Pramita Sari, Nani Kusumawardani
Format: Article
Language:English
Published: Taylor & Francis Group 2025-12-01
Series:Cogent Business & Management
Subjects:
Online Access:https://www.tandfonline.com/doi/10.1080/23311975.2025.2534088
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