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Review Open access Oct 2026

Digital Public Financial Management and Good Governance: The Mediating Role of Transparency and Accountability in Local Government Performance

This study examines the explanatory relationships among Digital Public Financial Management (DPFM), transparency, accountability, and local government performance, with transparency and accountability modeled as parallel mediators. Using a cross-sectional quantitative design, data were obtained from 312 local governmen...

M. Nawawi, Siti Zulaika, Nuphanudin · 0 citations

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