TAKEN, Jurnal. “Volume 2, Nomor 2, Desember 2016 (Full)”. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, vol. 2, no. 2, Oct. 2017, pp. 111-2, https://jurnal.bpk.go.id/index.php/TAKEN/article/view/119.