Chandra, Cut Putri Silphia, Darwanis Darwanis, and Ridwan Ibrahim. “Efisiensi Belanja Modal Pemerintah Daerah: Studi Pada Kabupaten Kota Di Provinsi Aceh”. AFRE (Accounting and Financial Review) 5, no. 2 (July 20, 2022): 222–232. Accessed June 4, 2026. https://jurnal.unmer.ac.id/index.php/afr/article/view/8037.