Maulana, Rizky, et al. “Higher Education Fiscal Allocation Gaps in Indonesia: A Comparison Between State Universities and Civil Service Universities”. JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN, vol. 14, no. 1, Mar. 2026, pp. 97-116, doi:10.26740/jepk.v14n1.p97-116.