Angreani, Noviyanti, Truly Wulandari, Fadel Fadel, Iqrima Mas Mappangile, and Olivia Pamilangan Andi’lolo. “Analisis Efektivitas Dan Efisiensi Penganggaran Berbasis Kinerja Pada Badan Pusat Statistik Provinsi Kalimantan Utara”. Al-Buhuts 22, no. 1 (June 30, 2026). Accessed August 18, 2026. https://journal.iaingorontalo.ac.id/index.php/ab/article/view/7010.