Putri, Elivia Pasma, and Heri Kurnia. “Implementasi Pengelolaan Keuangan Negara Dan Daerah Melalui Penyusunan APBN Dan APBD”. Journal of Economics, Business, Accounting and Management 3, no. 2 (October 1, 2025): 150–161. Accessed August 10, 2026. https://www.kurniajurnal.com/index.php/jebam/article/view/488.