“Analysis of Systems and Procedures for Direct Cash Disbursement at the Regional Financial and Asset Agency of North Halmahera Regency”, GC-JRA, vol. 18, no. 3, pp. 230–239, Oct. 2023, Accessed: Sep. 19, 2026. [Online]. Available: https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/51435