Achmat Subekan, and Rudy Widodo. “Tinjauan Mekanisme Dan Praktik Pengelolaan Dana Perhitungan Fihak Ketiga (PFK) Pegawai Oleh Bendahara Umum Negara: Review of Mechanisms and Practices for Management of Employee Third Party Calculation Funds (PFK) by the State General Treasurer”. AMANAH: Jurnal Manajemen Keuangan Sektor Publik, vol. 2, no. 1, Mar. 2026, pp. 28-62, https://journal.uwais.ac.id/index.php/amanah/article/view/33.