ASWAD, A.; MAS’UD, M.; SJARLIS, S. SYSTEM ANALYSIS AND PROCEDURE FOR ISSUING FUND DISBURSEMENT ORDERS (SP2D) ON APBD FUNDS. Proceeding of Research and Civil Society Desemination, [S. l.], v. 1, n. 1, p. 236–246, 2023. Disponível em: https://prosiding.nobel.ac.id/index.php/preced/article/view/34. Acesso em: 14 dec. 2025.