Epembina Romekar, Bahdin Nur Tanjung, Muhammad Yunus, and Mhd. Ramadhan. “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, no. 5 (October 30, 2026): 375–392. Accessed November 11, 2026. https://journal.areai.or.id/index.php/SANTRI/article/view/2815.