SOPANAH, A.; TSARWA, N. A. .; ANGGARANI, D. . Analisis Efektivitas Refocusing Anggaran Pada Pemerintah Kota Malang Di Masa Pandemi Covid-19. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 6, n. 4, p. 3927-3938, 2022. DOI: 10.33395/owner.v6i4.1150. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/1150. Acesso em: 22 apr. 2026.