Usman , Usman, Haeril Haeril, Amrizal Salida, Muhammad Taufiq, and Yustika Nur. 2025. “Evaluation of Local Government Financial Performance from the Value for Money Perspective”. Atestasi : Jurnal Ilmiah Akuntansi 8 (2):130-37. https://doi.org/10.57178/atestasi.v8i2.1485.