Nelta, Arja, et al. “NON-TAX STATE REVENUE (PNBP) AND REGIONAL ORIGINAL REVENUE (PAD) FISCAL DUALISM IN BATAM CITY: A COMPARATIVE DESCRIPTION OF THE REVENUE AND BUDGET UTILIZATION OF THE BATAM-INDONESIA FREE ZONE AUTHORITY AND THE BATAM MUNICIPAL GOVERNMENT”. Journal of International Islamic Law, Human Right and Public Policy, vol. 4, no. 4, Aug. 2026, pp. 2130-4, https://jishup.org/index.php/ojs/article/view/405.