Pardede, Randhi, and R. Luki Karunia. “Analisis Faktor-Faktor Kinerja Pelaksanaan Anggaran Pada Satker Kantor Pusat Sekretariat Jenderal Kementerian Kehutanan”. Journal of Accounting and Finance Management 6, no. 5 (November 12, 2025): 2287–2297. Accessed November 14, 2025. https://dinastires.org/JAFM/article/view/2551.