Nugroho Aris Yulianti, Maya Indriastuti, Edy Suprianto and Provita Wijayanti 2026. Pengendalian Defisit Layanan JKN: Dashboard Cost Recovery Rate Berbasis Digital Accounting. AKUA: Jurnal Akuntansi dan Keuangan. 5, 3 (Jul. 2026), 927–935. DOI:https://doi.org/10.54259/akua.v5i3.8268.