Rizen Cariswan Grace Hura, Annisa Ramadhani, and Galih Supraja. 2026. “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) 4 (4). https://doi.org/10.55227/ijerfa.v4i4.458.