Nur abdi, M., F. Syah, and Muhammad Iqram. “Implementation of Planning and Budgeting As a Business Development Strategy: A Case Study of Pataya ’Thai Tea’ Shop”. International Journal of Economics, Business and Innovation Research, Vol. 4, no. 06, Nov. 2025, pp. 772-81, doi:10.63922/ijebir.v4i06.2575.