THE IMPACT OF PHYSICAL DOCUMENT UTILIZATION ON THE EFFECTIVENESS OF PUBLIC FINANCIAL ADMINISTRATION: A CASE STUDY OF BANK BJB KCP PEMKOT BANDUNG 1. JAT : Journal Of Accounting and Tax , [S. l.], v. 4, n. 1, p. 60–70, 2025. DOI: 10.36563/jat.v4i1.1733. Disponível em: https://journal.unita.ac.id/index.php/jat/article/view/1733. Acesso em: 9 oct. 2025.