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Akuntansi Anggaran Pendapatan dan Belanja Daerah BPJS Budget Revenue Cash Receipts Cost Efficiency Efficiency Ratio Income Non BPJS Pendidikan Peran Inspektorat Kabupaten/Kota Production Cost Public Accountability Regional Expenditures Regional Financial Information System Sistem Pengendalian Intern anak muda putus sekolah bengkel keterampilan