RASYID, A. Local Government Financial Performance with a Value For Money Approach: Evidence from Jayapura Indonesia. Atestasi : Jurnal Ilmiah Akuntansi, [S. l.], v. 6, n. 1, p. 268–282, 2023. DOI: 10.57178/atestasi.v6i1.656. Disponível em: https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/656. Acesso em: 18 jul. 2025.