KRISTIANTORO, H.; BASUKI, B.; FANANI, Z. The Institutionalization of Spending Review in Budgeting System in Indonesia. Journal of Accounting and Investment, [S. l.], v. 1, n. 2, p. 36–53, 2017. DOI: 10.18196/jai.190190. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/3016. Acesso em: 11 may. 2025.