TAKEN, Jurnal. “Volume 1, Nomor 2, Juni 2015 (Full)”. Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 1, no. 2 (October 23, 2017). Accessed April 29, 2024. https://jurnal.bpk.go.id/index.php/TAKEN/article/view/121.