Yulianti, Sri, Sualeman Sualeman, and Iqbal Noor. “Analisis Kinerja Puskesmas Dengan Menggunakan Pendekatan Balanced Scorecard”. Expensive: Jurnal Akuntansi dan Keuangan 2, no. 3 (September 25, 2023): 344 - 355. Accessed October 25, 2025. https://scholar.ummetro.ac.id/index.php/expensive/article/view/4730.