Volume 2, Nomor 2, Desember 2016 (Full). Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Jakarta, Indonesia, v. 2, n. 2, p. 111–212, 2017. Disponível em: https://jurnal.bpk.go.id/TAKEN/article/view/119. Acesso em: 7 nov. 2024.