Transparansi Anggaran Pendapatan dan Belanja Daerah di Era Pandemi Covid-19: Peran Sistem Informasi Pemerintahan Daerah - Kartika, I Gusti Ayu Yuli (Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2022)