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-efektivitas-belanja-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-perkembangan-ekonomi-daerah-by-bpk-samsudin-bpkad-kab-banyuwangi-23-sep-2019&start=30

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

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