Hadiantoro, Farhan, and Puji Wibowo. “Efficiency or Waste? Rethinking Indonesia’s Mandatory Public Spending on Education and Health”. Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara Dan Kebijakan Publik, vol. 11, no. 1, Mar. 2026, pp. 14-30, doi:10.33105/itrev.v11i1.1346.