Liswan Rusman, Umar and Mastia M Halimu 2026. Analysis of Regional Government Financial Management Performance in Banggai Islands Regency, 2021–2025. International Journal of Health, Economics, and Social Sciences (IJHESS). 8, 3 (Jul. 2026), 1049~1058. DOI:https://doi.org/10.56338/ijhess.v8i3.12031.