Santos, Fernando, and Erry Andhaniwati. “Determinan Penerapan Anggaran Berbasis Kinerja Terhadap Akuntabilitas Kinerja Instansi Pemerintah Kabupaten Blora”. Al-Buhuts 20, no. 2 (December 20, 2024). Accessed March 11, 2026. https://journal.iaingorontalo.ac.id/index.php/ab/article/view/5231.