HAETAMI, Ahmad; FIRMANSYAH, Budi; ITSNIAWAN, Abdul Munief; IRIANTO, Bayu Rahimansyah. Assessing the Effectiveness and Efficiency of Local Government Budget Implementation in Indonesia: A Systematic Review of Value for Money Performance (2016–2023). Journal of Economics and Social Sciences (JESS), [S. l.], v. 5, n. 1, p. 211–218, 2026. DOI: 10.59525/jess.1418. Disponível em: https://journal.civiliza.org/index.php/jess/article/view/1418. Acesso em: 22 feb. 2026.