Sylviana, Widya, and Suyanto Suyanto. “Efficiency of Local Government Expenditure in Health Sector”. Journal of Economics Research and Policy Studies 4, no. 3 (November 12, 2024): 418–445. Accessed August 1, 2025. https://journal.nurscienceinstitute.id/index.php/jerps/article/view/1174.