Agustin, F. D., M. . Iek, dan Y. . Hafizriandra. “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, vol. 1, no. 3, Juni 2025, hlm. 185-00, doi:10.61401/sabi.v1i3.247.