A. Arsyil dan Baso Akib, “Optimalisasi Targeting Subsidi Pemerintah melalui Pendekatan Manajemen Keuangan Publik Modern: Optimizing Government Subsidy Targeting through a Modern Public Financial Management Approach”, AMANAH, vol. 2, no. 2, hlm. 136–143, Nov 2026, Diakses: Nov 08, 2026. Tersedia pada: https://journal.uwais.ac.id/index.php/amanah/article/view/50