Epembina Romekar, Bahdin Nur Tanjung, Muhammad Yunus, & Mhd. Ramadhan. (2026). The Effect of Human Resource Quality, Regulatory Compliance, and Budget Planning on Budget Absorption at the Department of Tourism, Culture, Youth, and Sports. SANTRI : Jurnal Ekonomi Dan Keuangan Islam, 4(5), 375–392. https://doi.org/10.61132/santri.v4i5.2815