Analysis of regional financial performance using the value for money method at the Kediri City government. Humanities Horizon, [S. l.], v. 3, n. 3, p. 149–156, 2026. DOI: 10.63373/3047-8014/58. Disponível em: https://journal.penapro.org/index.php/hh/article/view/58. Acesso em: 7 sep. 2026.