Yulia Safitri, Sri Rahayu, and Muhammad Gowon. “Improving Performance Accountability through Information Systems, Budgeting Practices, and Competent Human Resources: The Role of Motivation”. International Journal of Economics, Business and Innovation Research 4, no. 04 (June 9, 2025): 278-292. Accessed November 4, 2026. https://e-journal.citakonsultindo.or.id/index.php/IJEBIR/article/view/1928.