USMAN , U. .; HAERIL , H. .; SALIDA , A. .; TAUFIQ , M. .; NUR , Y. . Evaluation of Local Government Financial Performance from the Value for Money Perspective. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 8, n. 2, p. 130–137, 2025. DOI: 10.57178/atestasi.v8i2.1485. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/1485. Acesso em: 26 aug. 2025.