Sari, I. D., Sam, I. and Olimsar, F. (2026) “THE ROLE OF BUDGET PLANNING, SIPD, AND HUMAN RESOURCE COMPETENCE IN ENHANCING FINANCIAL PERFORMANCE: EVIDENCE FROM A PROVINCIAL GOVERNMENT AGENCY”, Jurnal Cakrawala Akuntansi, 18(1), pp. 94–111. doi: 10.22437/jca.v18i1.48181.