Putri, Elivia Pasma, and Heri Kurnia. “Implementasi Pengelolaan Keuangan Negara Dan Daerah Melalui Penyusunan APBN Dan APBD”. Journal of Economics, Business, Accounting and Management, vol. 3, no. 2, Oct. 2025, pp. 150-61, https://doi.org/10.61476/waas6753.