Said, Saida, and Mustari. “The Influence of Transparency Accountability and Value For Money Concepts on Financial Management in the Public Sector”. Point of View Research Accounting and Auditing 2, no. 3 (July 31, 2021): 244 - 251. Accessed June 13, 2026. http://www.journal.accountingpointofview.id/index.php/povraa/article/view/161.