Sari, R. I. P., S. N. Tuah, and Benius. “Effectiveness and Efficiency of Regional Budget Performance: Evidence from North Barito Regency (2020–2024)”. Jurnal Ilmiah Akuntansi Kesatuan, vol. 13, no. 6, Dec. 2025, pp. 1817-28, doi:10.37641/jiakes.v13i6.4517.