SUHANTORO. Focus Enhancing SKPD Capacity in Preparing Periodic Financial Statements through Focus Group Discussion: Evidence from Semarang City Government. Journal of Economic Empowerment and Community Service , [S. l.], v. 2, n. 1, p. 18–27, 2026. DOI: 10.70375/jeecoms.v2i1.210. Disponível em: https://journal.stiecendekiaku.ac.id/index.php/JEEComS/article/view/210. Acesso em: 15 may. 2026.