Agustin, F.D., Iek, M. dan Hafizriandra, Y. 2025. The Influence of Efficiency and Effectiveness in the Utilization of School Operational Assistance Funds on the Quality of Teaching and Learning Services: A Case Study at SMP Negeri 12 Mimika and SMP Negeri Naena Muktipura. Studi Akuntansi dan Bisnis Indonesia . 1, 3 (Jun 2025), 185–200. DOI:https://doi.org/10.61401/sabi.v1i3.247.