RIZEN CARISWAN GRACE HURA; ANNISA RAMADHANI; GALIH SUPRAJA. Budget-Variance Efficiency in Local Government Procurement: Evidence from Central Java Regencies and Municipalities, Indonesia, 2025. International Journal of Economic Research and Financial Accounting (IJERFA), [S. l.], v. 4, n. 4, 2026. DOI: 10.55227/ijerfa.v4i4.458. Disponível em: https://ijerfa.afdifaljournal.com/index.php/ijerfa/article/view/458. Acesso em: 2 jul. 2026.