“PENERAPAN PENGANGGARAN BERBASIS KINERJA PADAPERGURUAN TINGGI DI INDONESIA”, JIIC, vol. 1, no. 9, pp. 5800–5808, Nov. 2024, Accessed: Aug. 08, 2026. [Online]. Available: https://jicnusantara.com/index.php/jiic/article/view/1514