Oktarina F, Yulia Saftiana, Azwardi A. Transparansi, Pengawasan, Akuntabilitas, Redesain Sistem Penganggaran dan Kinerja Badan Layanan Umum. Owner [Internet]. 2023Oct.1 [cited 2026Apr.19];7(4):3063-82. Available from: https://www.owner.polgan.ac.id/index.php/owner/article/view/1677