Walujan, Yohanis, and James Manengkey. 2026. “The Influence of Local Taxes and Local User Charges on Locally-Generated Revenue of Regencies Cities in Gorontalo Province (2018–2023 Period)”. Jurnal Ekonomi, Kependidikan, Manajemen, Dan Akuntansi 4 (2):52-61. https://jekma.feb-unima.com/index.php/jekma/article/view/278.