RASYID, Muhammad Iqbal; CHARTADY, Rachmad; FRIASSANTANO, Risgar; AFRIYADI; NOVRINA, Putri Dwi. Analysis of the Implementation of the BLUD Financial Management Pattern at the SPAM UPTD of Tanjungpinang City. Summa : Journal of Accounting and Tax, [S. l.], v. 3, n. 3, p. 137–152, 2025. DOI: 10.61978/summa.v3i3.616. Disponível em: https://journal.idscipub.com/index.php/summa/article/view/616. Acesso em: 6 nov. 2025.