“TINJAUAN PELAKSANAAN PENGADAAN BARANG DAN JASA”. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 4, no. Spesial Issue 3 (January 28, 2022): 1790–1802. Accessed October 23, 2026. https://journal.ikopin.ac.id/index.php/fairvalue/article/view/1175.