AGUSTIN, F. D.; IEK, M. .; HAFIZRIANDRA, Y. . 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 , [S. l.], v. 1, n. 3, p. 185–200, 2025. DOI: 10.61401/sabi.v1i3.247. Disponível em: https://jurnal.stiekrakatau.ac.id/index.php/sabi/article/view/247. Acesso em: 19 apr. 2026.