Sastra, C.D. and Lubis, S.N. 2026. Perceived Audit-Related Oversight as an Intervening Mechanism between Fiscal-Economic Conditions and Regional Development: Evidence from North Sumatra. Journal of Mathematics Instruction, Social Research and Opinion. 5, 3 (Sep. 2026), 2257–2270. DOI:https://doi.org/10.58421/misro.v5i3.2025.