Umami DR, Widodo H. Accounting Treatment In Increasing Accountability And Transparency Of Budget Management With The Concept Of Value For Money: Perlakuan Akuntansi dalam Meningkatkan Akuntabilitas dan Transparansi Pengelolaan Anggaran Dengan Konsep Value for Money . acopen [Internet]. 2021 Dec. 31 [cited 2025 Sep. 1];5:10.21070/acopen.5.2021.2192. Available from: https://acopen.umsida.ac.id/index.php/acopen/article/view/2192