1) Material and CV of Mr Sudarso (Director of Budget Implementation DJPb):

 http://feb.unair.ac.id/index.php/download/download-materi-seminar.html?download=266:seminar-peningkatan-bisnis-kerja-menuju-sdm-unggul-indonesia-maju-oleh- bpk-sudarso-djpb-23-september-2019&start=30

 http://feb.unair.ac.id/index.php/download/download-materi-seminar.html?download=267:cv-bapak-sudarso-direktur-pelaksanaan-anggaran&start=30

 2) Material from Mr Samsudin (BPKAD Banyuwangi Regency)

http://feb.unair.ac.id/index.php/download/download-materi-seminar.html?download=268:peran-pemda-dalam-perbangun- Ekonomi-region-by-bpk-samsudin-bpkad- banyuwangi regency-23-sep-2019&start=30

 3) Material Mr. Dr. Rudi Purwono (Economist/Deputy Dean I, Faculty of Economics and Business Universitas Airlangga)

 http://feb.unair.ac.id/index.php/download/download-materi-seminar.html?download=271 :peningkatan-bisnis-kerja-menuju-sdm-unggul-indonesia-maju-oleh-bpk- rudi-purwono-wadek-i-feb-unair-23-sep-2019&start=30