Andrianto, Nico, et al. “The Evolution of Indonesian SAI Maturity: Oversight, Insight, and Foresight Functions of Health-Themed Performance Audits”. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, vol. 10, no. 2, Dec. 2024, pp. 231-45, doi:10.28986/jtaken.v10i2.1691.