Dewi, Yunita. “RATIONALIZING LOCAL REVENUE TARGETS: A STRATEGY FOR ADDRESSING THE BUDGETARY GAP AND RESTORING FISCAL HEALTH IN BANDA ACEH CITY”. El-Faqih: Jurnal Hukum Dan Ekonomi Islam, vol. 2, no. 1, Aug. 2025, pp. 109-21, https://www.jurnal.stainusantara.ac.id/index.php/elf/article/view/254.