H. Bin Khomsi, K. Iman Billah, and A. Ahmad Yusuf, “Financial Independence of Public Education Service Agencies: Integration of Value For Money Analysis and Per-11/PB/2021 from an Islamic Economic Perspective”, Ekon. Syariah: J. Econ. Stud., vol. 9, no. 1, pp. 103–124, Jun. 2025.