Krisanty, Mutiya, Maya Widyana Dewi, and M. Hasan Ma’ruf. “Evaluasi Konsep Value for Money Terhadap Penilaian Kinerja Pelayanan Sektor Publik”. Jurnal Ilmiah Keuangan Akuntansi Bisnis 1, no. 3 (October 31, 2022): 141–147. Accessed October 24, 2025. https://jurnal.jiemap.net/index.php/jikab/article/view/25.