Achmat Subekan dan 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, vol. 2, no. 1, hlm. 28–62, Mar 2026, Diakses: Okt 29, 2026. Tersedia pada: https://journal.uwais.ac.id/index.php/amanah/article/view/33