Sopandi, D. 2019. The expenditure process of the state budget (APBN) funds with the state treasury and budget (SPAN) system in the perspective of bureaucratic reform: Case Study at State Treasury Service Office Denpasar. International research journal of engineering, IT & scientific research. 5, 6 (Oct. 2019), 12–17. DOI:https://doi.org/10.21744/irjeis.v5n6.759.