GAMA, L. de S.; WIAGUSTINI, N. L. P.; SOARES, A. D. C. Analysis of the Effectiveness and Efficiency of Local Government Budget Utilization. Journal of Digitainability, Realism & Mastery (DREAM), [S. l.], v. 2, n. 12, p. 443–462, 2023. DOI: 10.56982/dream.v2i12.188. Disponível em: https://dreamjournal.my/index.php/DREAM/article/view/188. Acesso em: 16 apr. 2026.