Rafliaulia, Mohamad, Adam Zakaria, and Hera Khairunnisa. “Analysis of Effectiveness and Efficiency to Assess the Financial Performance of the District/City Government of West Java Province for the 2020-2022 Period”. International Student Conference on Business, Education, Economics, Accounting, and Management (ISC-BEAM) 2, no. 1 (September 18, 2024): 2360-2376. Accessed January 13, 2026. http://103.8.12.212:33180/unj/index.php/isc-beam/article/view/48470.