Kasmawati, Kasmawati, Sadly Abdul Djabar, and Syamsuddin Bidol. “Analysis of Regional Financial Management Performance Based on the Value for Money Perspective”. Journal Development Manecos 4, no. 1 (May 13, 2026): 1–21. Accessed August 27, 2026. https://www.scieclouds.com/ojsnew/index.php/jm/article/view/1174.