SARI, Istiana Dwi; SAM, Iskandar; OLIMSAR, Fredy. THE ROLE OF BUDGET PLANNING, SIPD, AND HUMAN RESOURCE COMPETENCE IN ENHANCING FINANCIAL PERFORMANCE: EVIDENCE FROM A PROVINCIAL GOVERNMENT AGENCY. Jurnal Cakrawala Akuntansi, [S. l.], v. 18, n. 1, p. 94–111, 2026. DOI: 10.22437/jca.v18i1.48181. Disponível em: https://www.online-journal.unja.ac.id/jca/article/view/48181. Acesso em: 17 apr. 2026.