I Dewa Agung Gede Manu, I Made Subawa2, Putu Gede Arya Sumerta Yasa, and Desak Putu Dewi Kasih, “Narrow Concept of Accountability in Public Sector Expenditure: Measuring Accountability Proportionately and Progressively”, JSSMS, vol. 1, no. 1, pp. 23–31, Feb. 2022.