OPTIMIZING PUBLIC BUDGET PERFORMANCE THROUGH VALUE FOR MONEY PRINCIPLES: A QUALITATIVE STUDY OF INEFFICIENCY IN PUBLIC EXPENDITURE. Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung, [S. l.], v. 6, n. 1, p. 23–42, 2026. DOI: 10.36563/jamanta.v6i1.2026. Disponível em: https://journal.unita.ac.id/index.php/jamanta/article/view/2026. Acesso em: 10 oct. 2026.