Sopandi D. 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. irjeis [Internet]. 2019 Oct. 7 [cited 2024 Jul. 16];5(6):12-7. Available from: https://sloap.org/journals/index.php/irjeis/article/view/759