Rahmawati, Rahmawati, Ibrahim Ibrahim, Irma Irma, Bunyamin Bunyamin, and Ahmad Dahlan. “Budget Planning and Internal Control on Local Financial Accountability: Mediating Budget Absorption”. Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (February 17, 2024): 72–86. Accessed August 1, 2025. https://jurnal.feb-umi.id/index.php/ATESTASI/article/view/755.