Friyani, Rita, and Riski Hernando. “Determinants of The Effectiveness Of Implementation Performance Based-Budgeting and Budget Absorption in Local Governments”. SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS 3, no. 3 (October 20, 2019): 213–226. Accessed November 21, 2024. https://sijdeb.unsri.ac.id/index.php/SIJDEB/article/view/163.