Kennedy, Posma Sariguna Johnson. “Accountability for the Implementation of State Finances (APBN) for the Covid-19 Pandemic Program and National Economic Recovery (PC-PEN) in the Fiscal Year 2020”. Asia Pacific Fraud Journal, vol. 7, no. 2, Dec. 2022, pp. 147-61, doi:10.21532/apfjournal.v7i2.254.