Devi Permata Sari, Ana Sopanah, and Syamsul Bahri. “Pengaruh Refocusing Anggaran Akibat Covid-19 Terhadap Capaian Realisasi Kinerja Bakorwil Malang Tahun 2020”. Conference on Economic and Business Innovation (CEBI) 2, no. 1 (April 11, 2022): 1610–1624. Accessed May 9, 2025. https://jurnal.widyagama.ac.id/index.php/cebi/article/view/39.