PRATOLO, S. Value For Money Audit Suatu Instrumen Alternatif untuk Menciptakan Akuntabilitas Publik Pemerintah Daerah. Journal of Accounting and Investment, [S. l.], v. 4, n. 1, p. 28–43, 2016. Disponível em: https://journal.umy.ac.id/index.php/ai/article/view/1036. Acesso em: 18 may. 2025.