Volume 1, Nomor 2, Juni 2015 (Full). Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Jakarta, Indonesia, v. 1, n. 2, 2017. Disponível em: https://jurnal.bpk.go.id/TAKEN/article/view/121. Acesso em: 7 nov. 2024.