Widyanti EM, Jaya AIA. EFFECTIVENESS AND EFFICIENCY ISSUES IN EDUCATIONAL FUND UTILIZATION: AN ANALYSIS OF SCHOOL FINANCIAL MANAGEMENT IMPLEMENTATION TO IMPROVE EDUCATIONAL SERVICE QUALITY. j. manaj. pendidik. [Internet]. 2025 Dec. 31 [cited 2026 Mar. 5];10(4):3202-14. Available from: https://www.ejurnal.stkip-pessel.ac.id/index.php/jmp/article/view/1532